*you're *you're *ENTIRELY *DIFFERENT *awful *it's *you're I did not design either product, nor have I disassembled either product, so you are correct that I am not intimately acquainted with the design of either. I am relatively confident, however, based on your cringe-inducing spiel, that I know a great deal more about the industry that produces these than you do. The parts in the COWON player might add up to $200 -- at the most. (The Sabre chips are retailing at less than $70 in units of 1, but in quantity they will cost much less. The screen is under $20. The flash is around $20. The CPU is less than $10. The battery is a few dollars.) There will be additional license costs involved, but probably on the order of tens of dollars. The engineering work to design the device is significant, of course ... probably a team of half-a-dozen to a dozen people for several months -- even being able to leverage similar already-finished COWON designs. Furthermore, I find it extremely unlikely that you would be able to differentiate between the Topping D50 and this device, in an A/B test, if all other inputs were held constant. (That is not to claim that they are identical in either their operation or their sound output.) Of course you will disagree, but still you'll be too lazy to claim your $1 million prize from James Randi https://en.wikipedia.org/wiki/Audio_equipment_testing Finally, I wasn't going to point this out, but since you had to make a big deal about it: COWON is just about the bottom-of-the-barrel brand when it comes to audio equipment. When a dollar store sells audio equipment for $1, it's almost always COWON. When your neighborhood grocery store, drug store, or gas station is selling audio gear, it's almost always COWON. When Walkmans went out of style and your local greeting card store was still selling random audio gear including cassette tape players next to the M&Ms in the check-out aisle, chances are good that they were COWON. (No, not the M&Ms. The cassette tape players.)

LOL no. Your forgetting the processor and ram and it is not based off of circutry you dont know what your talking about also the circutry IS ENTIRLEY DIFFRENT look at the size of the thing! It would have to be more complex and compact. Its about the actual components used that matter. Topping D50 sounds awfull and having tested this to compare them is just blatant defamation your also forgetting the price to make this compact.

No, but it probably sounds a lot like a Topping D-50, because its circuitry is very similar (D-50 + screen + battery + Android). It's got a newer / higher-end rev of the '38 chips (likely only difference is in the licensed bits of the firmware related to MQA etc.), but otherwise very similar.