Are you the kind of person who will happily pay more for a set of earphones than a nicer computer? You can get the Sony mp3 players if that's the case. Two ultra-high-end Walkman mp3 players have been released. The $3,700 NW-WM1ZM2 features an S-Master HX digital amplifier with "fine-tuned" capacitors, thick Kimber Kable, and a 99.99 percent purity of gold. The gold that is included in the reflow soldering is said to increase the sound stage.

There will be more practical improvements from the player, including a larger five-inch (and finally 720p) display, a larger power supply, and an improved upscaling algorithm for CD-quality audio. You'll get 40 hours of battery life when you play 96kHz FLAC audio, and you'll also get a large amount of storage for your music. You're more likely to be limited by your source material if you use the ZM2 for audio.

Don't worry, there's a lower-cost model as well. Much of the core functions of the ZM2 can be found in the NW-WM1AM2 but in an aluminum alloy body. You'll have to use 128 gigabytes of space.

The Walkman models are now on sale. There is a question of whether or not the exotic components will be noticeable in your listening experience. You are limited by the lowest common denominator. You will have to find headphones or speakers that are up to the job if you want to listen to songs that can take advantage of the design. Even if they don't hear the difference, wealthy music fans will still want to maximize audio fidelity.