HiFiMAN is probably best known for their headphones and headphone amplifiers, some of which we have reviewed, but they also manufacture portable music players as an alternative to the ubiqutious iPod. The HM-802 is one of several models, including the HM-700, which is less expensive than the HM-802, and the HM-901, which is more expensive. You also have the option of having a balanced amplifier module in the player or the standard unbalanced one. In this review, I cover the model HM-802, with the standard unbalanced amplifier card, as well as with the optional balanced amp card. It plays PCM music tracks up to 24/192 and DSD64, as well as wav, flac, mp3, alac, aac, and aiff files.