Best Software mp3 Player

I am looking for a good software mp3 player with respect to the quality. I will list the best players in terms of sound reproduction that I have tried so far.

1. Sound Forge 7.0 (audio editing sofware, $400)
2. Audio Active Player (free)
3. Nero Media Player ($20)

I liked the Sound Forge 7.0 sound quality but it is not a typical mp3 player, it is mainly used for audio editing and there is a convinience issue in using this player and more over it costs $400.

I was wonder if anybody has any suggestions about the best mp3 player around?


AAC has been proven to be the best sounding codec in several double blind studies.
I second iTunes.
iTunes??? Why would you recommend an application that offers no native open codec support such as FLAC. Instead you are shackled to a proprietary codec (with by most admissions has good sound quality but no better than any other – we are talking loss less not MP3 or AAC). I have been around technology for to long to honestly believe that Steve Jobs or Bill Gates has my best interests at heart. Protect you right to choose and try Foobar or Winamp and support the copy left movement.
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Krishna was asking about MP3 player. If he were asking about FLAC player than I would agree with you.
MP3, Flac, WAV, Ogg, AAC it's irrelevant. I don’t want to harp on this and quite frankly, deep down inside I could care less what application people use. I just want users to understand that when they whole heartedly support or promote one application over another they also inadvertently subscribe to and by extension help promote an entire attitude towards copyright and fair use. Go ahead and try and play Apple Lossless or AAC on a RIO.
In the past I have tried iTunes for playing mp3 songs. I noticed it to be a smooth player and not a detailed player.

Please keep me posted if anybody comes across a good software mp3 or Audio CD player.
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I think you are reading too much into this. I use EAC to rip CDs into WAV, import them into iTunes and convert them to 320 bps MP3 VBR for iPod upload. When I am lazy, I also play WAV directly from iTunes thought an external DAC. I like iTunes because of its easy-to-use interface and features. So what does that have anything to do with copyright and fair use?