I'll shed some light on this for the underinformed. Digital Audio Players (DAP's) have been continually developed even though the old Walkman's are never heard about anymore.
This does not play Cassettes. It's meant to play digital formats, including but not limited to the MP3 format. There are much nicer quality digital formats like FLAC.
DAP's usually range from $250 to far above $1000, because they have hardware that far surpasses the audio quality of mobile phones, yes even LG's Quad DAC junk (which was actually 99% software).
Most people will not be able to tell the difference. It depends how good your ears are, which are different for everyone. Even with an MP3, you can hear a large difference with good hardware and decent entry-level headphones.
But be forwarned, most of Sony's DAP's are pricey, and they are generally geared towards consumers that have $500+ high end headphones or IEM's. They aren't intended for people to use with $20 Skullkids earbuds.
I have a feeling people will buy these just to sit on a shelf in their collection, which I won't shame, but I wanted to at least clarify since a lot of people don't know the developments in the audio hardware industry amidst this digital age we live in.
