Best sounding PMP

[Ray]

What is the best PMP out there in terms of audio quality?I heard of JetEfffects BBE of Cowon players.How is it?Is there any other player with such feature?how does it compare to ipod nano?
Thanks in advance
edit:
Budget less than 15k but can stretch it if reqd.

[The Sorcerer]

do you have a budget?

[rohan_mhtr]

It depends on which songs genre you listen to . I have an ipod touch 2g 8gb and i am happy with it . On stalk headphones you wont find much difference in audio quality in your price range so you should better search a pmp with better features . I have personally found that the audio quality cowon d2 slightly better then my ipod touch with my philips she9550 headphones but its hardly noticeable and again the touch is more feature rich .

[desiibond]

if you want thing-can-do-many-things, ipod Touch 16Gb is the best one for you inside 15k and sound quality too is good.

For sheer audio quality, check Sony Walkman series players