Audio Suggest me an upgrade over Sony Walkman e series

I have a sony walkman e series, but the problem is it is dying. So wanted to upgrade to a new player. have heard a lot about fiio x1, but my question is, is it actually better and it can play 192khz music, does that make any difference because generally music I have is 44khz, so will it sound any different then my sony walkman or any other ordinary mp3 players.
 
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