Summary: I disagree with the earlier comments. I bought this for my wife last year and I think the sound is great, it compares favorably with other units I have tried out that were more expensive then this one.
Summary: Sony invented walkman. So this expensive walkman ought to be great, right? Wrong. The people who have written negative reviews got it right. Whoever thought it had great sound, well, I might suggest ...
Summary: When I opened my D-NE520, I was thrilled. The machine is sleek & black, the LCD elegant & the remote simple & intuitive. Unfortunately, the sound quality was, frankly, horrible. And I'm not some sort of effete audiophile: there was a persistent hiss that was incredibly distracting.
Summary: In reference to the below feedback, the user either had a bad unit or did not know how to use the player (reading the manual before using is a must). I previously used the SoulPlayer portable mp3 player and was 100 percent satisfied with it. After over 3 years of daily use it bit the dust.
Summary: While the look and feel of this walkman is very nice, the sound quality was awful when wearing headphones. If I switched the audio output from "headphone" to the alternate feature which allows hooking up the player to a stereo, the sound was great, but then I couldn't work the volume.