US based Olive adds another high-end digital music player to its line-up. The new Olive OPUS features a 400GB hard-drive.

The digital-to-analog conversion is powered by four Burr-Brown 24-bit/192 kHz DACs with 8X oversampling. A separate temperature-compensated crystal oscillator provides the DACs with an ideal clock reference, and virtually eliminates jitter.
Like the other Olive music centers, the OPUS allows you to record, tag and archive CDs with a simple button, using an ultra-quiet hard drive that holds up to 1,100 CDs in lossless quality. The Olive OPUS sells for $2.999. Being an audiophile has its price.
More details on the Olive site.
See also this review of the Olive Symphony.