Loudest or Best sounding MP3 player

The Cowon Line of MP3 players have the best output (37mW per channel). Plus, they have what is called, BBE+ sound enhancements which allows you to custom design the sound to your taste by having nearly 30 sound setting combinations.
The three that I like are the Cowon D2+, The Cowon IAudio 7, and the S9, all have over 50 hours of music battery life. Too bad places like FRY's and Best Buy don't carry them, they will outsell Zune and Apple products once people understood the quality of sound these products produce.