Sorry but gotta own all you guys when it comes down to soundquality here. First off, my PSP is the old one, from 2005, which I prefer instead of the new and thin one. Second, my headset is the Sony MDR-SA1000 (high-end if you didn't figure that out ) Had an Super-Audio-CD from Dire Straits which I ripped with my PS3 with Bitmap3, ATRAC352 kbps @ 48.100 kHz One track: 17MB But anyways, especially "Calling Elvis" has given me the best musical experience in my whole life. Beats the meeting with a Abrahamsen-CD-player and a set of Sennheiser's.