[srb]

I use:
1) ipod touch
2) Line Out Dock cable (Bypasses the ipods internal sound card)
3) Fiio E5 with the eq switch in different positions depending on whether I want more bass or less.

Just to clarify, usually an "internal sound card" refers to the the DAC as well as perhaps internal amplification.  In the case of using an iPod with a Line Out Dock cable, a line-level signal is output, bypassing the internal headphone amplifier stage, but still using the iPod's internal DAC.
 
Most budget MP3 players only have a headphone output and not a separate line out jack.  If you are using an amplified headphone output into an external headphone amplifier such as the FiiO E5, you could end up with an even harsher sound and additional noise.
 
Steve

[eclein]

Thanks Steve,
 I learn something new here everyday, what other Portable players have a headphone amplifier you can bypass- if you happen to know?

charmerci- as far as the wood goes I don't know how much it comes into play honestly. Check with Woodees maybe??

[srb]

I see that FiiO also makes an LOD cable for the Sansa Fuze.  The few reviews on Amazon range from 5-star "Works great!" to 1-star "Avoid at all cost!".  Other searches reveal talk of "fake line out" referring to the Fuze and a few other mp3 players, and that the iPod is the only true line out, while others say the iPod isn't either.  What's an audiophile to do?
 
I do know in my own personal experience with a iPod 30GB Video Classic and an iPod Touch 4G and comparing the headphone jack and line out, the headphone ouput sounds less dynamic, has less clarity and is a bit more rolled off on the highs.
 
Of course, the HiFiMAN HM-801 has a line out, but at $790 (!), this relatively large (4-1/2" X 3" X 1") expensive brute features a PM1704U-K DAC, an OPA-627 Op-Amp and one would expect the built-in headphone amplifier stage to also be of commensurate quality, and you wouldn't want use the line out anyway (except to your stereo system).
 
Steve

[eclein]

Steve- the touch 4G is nice? Have you heard the Woodees? what iem's do you use?