QUOTE(SlowPulse @ Jun 17 2008, 14:50)

Some BlackBerry models could work for you also.
I have a 8100 model that supports all from your list except gapless and standard headphone jack.
Other models have standard headphone jack, so you might look into that (or buy a converter).
Also, it uses microSD cards.
Cell radio can be turned off, and you can use the DAP part even without SIM card in the phone.
I will check into the blackberry's, they seem to cover most of the features I was looking for.
QUOTE(pika2000 @ Jun 17 2008, 15:35)

The Airplane mode simply turn off the cell radio. I'm not sure if this has changed on the newer models, but on the SE phones I used to use, you still need a SIM chip in it, even if you just use Airplane mode. Although prepaid SIMs are cheap, and you can even use an expired SIM, this is something to consider if you only going to use the phone as a DAP and not as a phone at all.
Some Nokia models use a 2.5mm jack (not 3.5mm though). At least on the E series, you can use all the phone's features without a SIM chip in it. However, their music feature is just basic, not nearly as good as SE Walkman phones.
Thanks for the advice about the SIM cards. This is essentially what I meant by my "-> Doesn't need to be connected to network to let me use DAP (if phone)" point, meaning that I won't be using it as a phone, just as a music player.
QUOTE(pika2000 @ Jun 17 2008, 15:35)

IMO buying a cellphone just to be used as HE-AAC DAP seems to be overboard. It's cheaper to just buy a regular DAP with much larger storage capacity and use LC-AAC/MP3 instead. HE-AAC is great, but its primary advantage (low bitrate+small file size) is less of a concern today.
This might be so... but I'm not sure. I was budgeting about $200.00 for the phone + $20.00 for 2Gb of memory. Let's say, just for figuring, that HE-AAC is twice as efficient as LC-AAC. This would mean that it is essentially the same as 4GB worth of memory. Last time I checked, 4GB nanos were about $150.00... so, yeah, my plan does seem a little silly. However, there's still some aspects of this plan that appeal to me...
QUOTE(M @ Jun 17 2008, 15:47)

Palm Treo with TCPMP 0.72 and the AAC plugin works (tested on a Treo 650, 680 and 700, but it would probably work on any of them). Gapless doesn't work, but if you use foobar2000 to encode as an album with chapters, TCPMP will recognize those index points.
On a related note, now that AOL Radio will be available on the iPhone and iPod Touch, we may finally see some official reaction from Apple! (AOL Radio has historically streamed their content in 64kbps HE-AACv1. Even if the iPhone can't technically do this in hardware, it demonstrates - assuming AOL hasn't switched codecs - that the device is powerful enough to decode HE-AAC via software, in realtime.)
- M.
Good to hear that iPod might finally be forced to look into supporting HE-AAC... It's long overdue. I would hang on for a bit and see where things go, but I don't think you should ever hold your breath waiting for Apple. It might be better for them to develop a whole new format than they can control than just opening up to whats already here... or if they do use HE-AAC there might be compatibility problems. I guess we'll just have to wait and see...