A:AnswerThis is an audiophile player. It is for the mobile user there that wants the absolute best sound quality. It has a higher quality DAC (digital-to-analog converter) and higher-quality amplifier then found in smart phones. The 128g internal memory plus additional 128g micro SD card allows the storage of large format lossless music files like FLAC and ALAC. It also has a newer form of Bluetooth that uses a higher bit rate for better sounding wireless headphones.