The Iriver has Digital in and out, but as mentioned drops samples. I now have both, bought the Iriver, sold it when the sample issue came up, bought the JB3, kept it and am taping with it and recently bought another Iriver because of the quality and flexibility as a player. Rockbox development is slow, but definately going in the right direction. What other DAP, besides Archos, can you play Gameboy with? None. I was playing Scrabble today in my Iriver. Talk about listening to the fan base, Rockbox is doing it right. I think the Iriver will be an awesome machine if Rockbox can deliver everything they are setting out to accompish with relation to recording (recording allowable up to the 4gb limit, auto track split when recording, levels meter, on the fly level adjustment, fix sample drop issue). Just as a player GUI, Rockbox has won me over.