Cowon Plenue D High Resolution Music Player 32GB (Silver/Black) 24bit/192kHz High Definition Sound, High Quality 24bit Stereo DAC SNR 123dB, THD+N 0.004%, Crosstalk -105dB Jet Effect 5 & BBE+, FLAC/WAV/AIFF/ALAC/APE/MP3/WMA/OGG Wide Angle Touch Display, Isometric Edge Design Music Playback 100 hours, 32GB Internal Memory, microSD Card Slot, Matrix Browser