IPOD NANO V COWON A2 V SONY WALKMAN NWZ A826K

So finally i have lived with three MP3 players long enough to come to what i believe is a fair review. Admittedly the three devices are not strictly MP3 players. The Cowon is actually a PMP but i have tested and am reviewing all three on their ability to play music. Under normal circumstances, I would test the devices keeping all things equal which in this case would mean playing the same piece of music in the same format as well as using the same headphones on all three devices. However, whilst I used the same headphones, a pair of Sennheiser MX51 it was not possible for me to test the three devices all using the same format. The Ipod while it plays mp3's and AAC (Apples lossless format), does not play FLAC, WAV (which works on the Cowon). The Sony plays MP3's and other Sony formats. This review is purely on the sound quality produced by each of the three devices. I am not reviewing the software or the size or value for money of each device. I am reviewing these purely for their ability to play back music.
To make the test fair I used each device for a couple of hours playing music so that I just got a feel for each device. Then I got down to the serious business of testing each device by ripping a range of music (15 songs including instrumental and vocal) in MP3 format using ITunes. It was ripped at the highest bit rate - 320. I listened to the music on each player in the gym, in my bedroom while reading a book and while walking outdoors.
In order to ensure that I tested each player to the best of its abilities, I then recorded the same pieces of music in Apple's Lossless format - AAC, and also in FLAC and WMV. Once again I listened to each device in the same circumstances as mentioned above.
So here is how I got on.
Testing the players using MP3's was not an enjoyable experience. I do like my music and I do like it to be recorded well and I need to be able to hear the music in the best possible way. After all the artiste has gone to a lot of trouble to make a recording and it just is not fair to them to not listen to it in a format that does not do them justice. Having said that in terms of playing MP3's The Cowon came out just ahead of the Sony both of which were way ahead of the IPOD.
For the next test I played AAC recorded tracks on the IPOD, FLAC on the Cowon and WMV on the Sony (I could not find an encoder for ATRAC sony's own format).
Now this is where it got interesting. I have been buying hifi equipment for far too many years I care to remember. I have a simple rule. if my feet don't tap to a piece of music I have never heard before that piece of hifi is not the one for me. I call it my "toe tapability test". The Cowon was once again streets ahead. The music had a nice timing to it and my toes were tapping nineteen to the dozen. The IPOD came in second and the Sony came in a close third. I suspect the Sony would have taken second place if I had played music on ATRAC format on it.
So now to give each device points out of a maximum of 5 in different categories:
IPOD COWON SONY
Toe tap ability 3 4 3
Can I live with this device 3 4 3
Design Looks 4 2 3

In conclusion:
If I was only using MP3 as a recording format, I wouldn't buy any player. That is the weakness in the format not necessarily the player itself. I don't see the point of having an IPOD and playing music recorded in 128 bitrate MP3 format. Its pointless.
If I was recording music in a lossless format I would go for the Cowon followed by the IPOD and then the sony. However, I would never rip music in any other format except FLAC or WAV so I guess till Apple allows its software to play FLAC (and lose all that lovely itunes money) I would not buy it. Similarly Sony needs to get away from its own proprietary lossless format.
Another piece of advice, throw out the headphones that come with your MP3 player. Even a £10 pair of headphones is infinitely better than what comes in the box. However, I do have to say the Sony headphone was by far the best out of the box. This would hold up well against other headphones in the market.
Finally what ever you choose to buy - remember its all about the music!