Head-fi member “mavis” reviews the new Sony NW-HD3 with MP3 support.
Survey says?

I will say this though – if there was a way I could return this thing, I’d do it in a second, and I’d use the money to buy an amp for my iPod – I like the size of the HD3 and I’m looking forward to the good battery life, but there are so many little things which I find EXTREMELY annoying, I’d rather have the iPod with its anemic bass at this point.

Doh!
Sony NW-HD3 (full review) [head-fi.org]