Philips GoGear SA52 PMP

You’ve heard of video upscaling in Blu-ray, now-defunct HD DVD and high end DVD players. Enter the Philips GoGear SA52 PMP that does upscaling on the audio front, claiming that its embedded digital signal processor is smart enough to inject quality into compressed audio tracks. No idea if adding in sounds that aren’t there in the first place is recommended since it all depends on the algorithm used, but it surely is one feature that cannot be found in your iPod or Zune. Other features of the SA52 include 4GB of storage space, a 2.8″ QVGA LCD display, and support for MP3, WMA and AAC files.