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I can tell no difference between the refurbished one that I bought or a brand new one. It works perfectly it looks brand new and I have not had any problems whatsoever and it is used almost daily for significant amounts of time. I agree with the other review on all the great aspects of it I returned 2 Astell Kern players as well as the Onkyo, though there were some very good aspects to the Onkyo and the Opus. Maybe it's just me but the Astell Kern just don't do it for me something is missing in the sound for me and I can't figure it out. Anyway, the Sony I think has great sound but when I started using the Onkyo music player with the Sony that's when the sound really went to another level for me. So I suggest getting the Onkyo music player app and use that with the Sony Hi-Res Walkman. I'd like to see what other people think.
I've been using this hi-rez player for over a month now and love the sound and hi-rez capability. I use these with Focal Clear headphones which are efficient, low impedance (55 ohms) and fairly easy to drive. This player compares very favorably with my much more expensive desktop rig (Red Wine Audio Bellina w/ pro-DAC & headphone amp). Breathtaking sound with well-mastered digital music files and audiophile headphones or in-ear monitors that are efficient and low impedance. The battery life is also pretty good. It's listed as 33 hours for playing standard audio files, but less for hi-rez files. I put in a 256 GB micro SD card, so plenty of memory for all my music. The feel of the device (machined out of a solid piece of aluminum) is great, and the push button controls are solid and easy to use. Touch screen is good and gets the job done. I haven't used it for streaming, but reviewer at innerfidelity.com used it for streaming hi-rez music with Tidal app.
Overall I'm extremely pleased, but there are a few nits to mention. It does take a little time to boot up (it's an Android device), and after it boots and you select music, there's a little delay while it "updates database." To wake up the device and turn on touch screen, you press the power button, but if you're not sure if device is turned on or not, you still have to press the power button, which will turn the device on if it was already off. These nits aside, this player is well made and straightforward to use, sound is great, and battery life is quite good.