Are u kidding me?IMO even apple SQ does not rank among the best...Its just slightly above mediocre...

1st of all..everything matters...
From ur mp3s, to ur player, to ur amp (if any) to ur output (EP,IEM,heads)
just go to a store, bring ur own earphones (at least of okay quality)
test the various mp3 players...if u can hear a difference...good..buy the one u like most
If u cant...then LOL buy the cheapest 1 there is...since its the same to u

try irivier or meizu or zens with EQ are not bad too