Notes: The DAPs were tested with no equalizer boost, through their headphone jacks at a relatively normal listening volume. I'm using regular (not audiophile) quality interconnects and line splitters from Radio Shack. The sound file used was generated using Audacity, a 30 second long 40 Hz square wave, just like Breez and Bill Machrone. See Bill's results here: http://www.pcmag.com/article2/0,1759,1777890,00.asp and http://home.comcast.net./~machrone/playertest/playertest.htm
Computer: Dell Dimension 8300 w/ a Turtle Beach Santa Cruz soundcard, line in (Not as nice as Bill Machrone's external USB unit, but it'll do)