OK. I just buy one : NWD-B105F (2GB with FM-radio). Yes, it looks and feels more like a cheap toy (full plastic). But, the sound is better than I've expected. Good bass and highs with custom tone control (forget the presets) and with good earphones. Good noise to signal ratio (better than my NW-S706). drag/drop works fine. I use the player with my MacBook Pro: no problem. When putting new files one the player, it takes a little during startup to recreate the internal music database. Searching by artist/album sorts the files alphabetical, not by track number . Finally I use sorting by folder/track name. I have not so much experience with mic- and FM-recording, but for me the records are 'OK' (voices and FM-sound are clear with 128k). FM seems not so sensitive like the S706. I can't say so much about the battery life, because, until now, I plug the player often back to the USB. Operation is very easy, just like the latest Atrac/mp3-devices. Conclusion: -software and design=SONY, internal hardware=???
