104
The new Sony Walkman costs more than you think, here's why
(www.slashgear.com)
This is a most excellent place for technology news and articles.
I think they would have been a lot better off if they had included a fully functional phone. Who wants to carry around TWO bricks for slightly better audio?
I think the real missed opportunity is that they didn't create a super hi-fi wireless headphone protocol and absolutely best-ever wireless headphones sell them together with the walkman.
Those are the only unique characteristics. You can compensate other differences on a phone like adding an additional DAC and/or amp.