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Sony NW-HD1 Hard Disk MP3 Player
I do not own a NW-HD1 but I read that the Sony uses ATRAC3plus compression versus Advanced Audio Coding (aac) which the Ipod uses. Sony developed ATRAC quite a few years ago and perhaps this version sounds better in home audio than other portable ... 
Tube Amps who does mods and upgrades?
Your man is Bruce Wenger at BWS Consulting. Call him at 703-536-3910 http://www.bws-tube.com