i river puts jb3 to shame as a simple analog in device and is very close to m1/d100 analog in...
here is iriver flac line in:
http://s61.yousendit.com/d.aspx?id=2D5WTW26DL29Z0526SHPBZD5SChere is m1 flac line in (recorded same way dpas in front of stereo)
http://s52.yousendit.com/d.aspx?id=1HJXRF1RQZ9WI3HGUJC5U8VIM4not much of a difference.
iriver spectrum:

dat spectrum:

i didnt think this thing would sound this decent either, i bought it mainly as a poortable flac player.
if it sounded good recording, that would have been a bonus, but it does sound good.
maybe not a real test as this was only recording the stereo, however, i did this exact same test last year
with dat and jb3, recroding the stereo and the levels on the jb3 were NOWHERE NEAR dat, i put the jb3
immediatly back on ebay without a thought of running it in the field. iriver i feel different about and will try it thursday.
these 2 files were normalized for an easier listen, but even the raw files of the dat&iriver
came out to the same db range, same spectrum, and same quality.
i'm not selling my m1 anytime soon either, but for a simple analog in stealth device, for people who
don't carry around an external adc. this little box is a good alternative hd than jb3.
not to mention all the rockbox things, and powering 4061 via the line input.