Is this a comparison of the A/D's in both units? If so, this comp. should be about the same as JB3 vs. R1 since the JB3 & iRiver reportedly uses the same A/D. Wouldn't be surprised at all to find that the R1's A/D sounds better. I was using the A/D in my m1 prior to getting the iRiver. Didn't take long running the iRiver's A/D until I purchased a seperate A/D. Hard to beat the iRiver as a bit bucket, IMO, but if you are depending on its' A/D stage it leaves something to be desired.