I have been putting off burning my CD collection to FLAC because my portable player didn't support it. Amazon had a deal for a $100 merchandise certificate if you joined Audible for a year.
I had been thinking about joining Audible for quite awhile as I listen to lots of Audio books while I drive. I decided to take the $100 off and get a new PMP. After doing a fair bit of research I pulled the trigger on a Cowon J3 16 Gb Model. There are some detractors, but most give it really favorable reviews and everyone really likes the quality of sound too. The 64 hour battery life was also another impressive factor.
So, due to upgrading the player I now need to get some better headphones / ear buds. I spent some time over at Headfi.org looking around and reading and I'm leaning towards the Audio Technica ATH-M50s
I know some guys do a lot of head phone listening here and I'm curious to find out what your using on your portable player?