Hd280 Pro's or the like.
The player matters too...my sansa has very good quality for the size and price. And i just found out it supports wave and FLAC as well as mp4 and mp3 files.
yep too true; I chose my player specifically for the sound quality. The interface isn't so great, but quality of the sound and the number of different encodings it supports more than make up for it.
With a flac or high quality aac, it's heaven