What is best audiophile MP3 player?????

Im looking for a new mp3 player with the best insides for audio quality, does anyone know what the best ones are? I hear the cowon iaudio x5l is a good quality mp3 with good sound but I dont know enough on the topic. Any help at all appreciated.
Can you use "audiophile" and "MP3" in the same sentence??
[Can you use "audiophile" and "MP3" in the same sentence??]

Not legally :-)
Audiophile MP3 player is an oxymoron.
I use a 60GB iPod but not for MP3s (for the reasons already stated). I use uncompressedf file format (CD "Quality") which will only allow me to carry 3,000 tunes vs. 15,000. Of course, I rip my own files, since the download community is MP3 based.

The other nice feature of the iPod is that it has an optical digital out, which I can plug into my outboard DAC or straight into my Meridian gear. It make a nice jukebox!
optical digital out on an iPod?
ok so whats the best portable digital music player for a lossless format?
Ckrody. . .good catch! I am embarrassed to say that I got my "wires" crossed, and you're absolutely right that there is not an optical digital out. There is one on the AirPort which I use with the outboard DAC (streaming wirelessly from iTunes)--clearly, I made a mistake.
I just got a 60 G Ipod today and cant figure out how to load Cds into I tunes in a wav or lossless format - can you help?
Gammajo -

Preferences/Advanced/Importing - at least for a Mac
PS - be sure to check "Error Correction" when you set up iTunes per my previous post
Ckorody. Thanks it worked well on Xp too.