You can buy a small and cheap smartphone based on the MTK processor. Another option is to buy a Chinese board with a 24-bit player. I will explain the differenc

You can buy a small and cheap smartphone based on the MTK processor. Another option is to buy a Chinese board with a 24-bit player. I will explain the difference. When you play music on a 16-bit player, including the sound card of the computer, you hear a stepped amplitude of the sound, which generates harmonics. Distortions are introduced by integer or float arithmetic, so here you need to use hardware volume control, based on field-effect transistors. Many years ago, in 2009, I made a program for Windows XP and Direct Sound based on the mpg123 library with a patch for automatic volume control at the decoder level. It was really high-quality 32-bit sound, which was used on a local music radio station. I ported this program to an Android tablet, but did not finish it.