I have been into car audio for years, and competed in several IASCA events. For general consumer use the various models mentioned here are all in the same class. While one might have a few more features than the other, or different looks they are all very close on the internals they use. If I were to give a first, second, and third rating, I would say JVC is the best, when Kenwood and Sony right behind. The JVC, despite any claims here does have a little bit better standard CD decoding quality (24-bit Burr-Brown converters and 4 volt preouts). With MP3's they all use the same technology for decoding, so the audio quality is dependent on the rest of the unit. If you are looking for true quality you would wait for the Eclipse, Nakamichi, Clarion Pro Audio, or even a high end Sony Mobile ES units. For around $300 though, these 3 units are all good quality entry level decks. I am not knocking them for what they are at all. If you want to get some high end taste for a consumer price get the JVC, check out the specs, it borrows from many high end units, and even has higher specs that the old Kenwood eXceleon line. My $.02.