Hi, Yes I wrapped the splices with a tiny amount of electrical tape.   The guide I used was here up to step 8 (photo links don't work any more): http://www.head-fi.org/t/434921/iriver-h120-with-80gb-hdd-guide   All you need is a T5 screwdriver, a tiny bit of electrical tape and steady hands.

@raptus Funny you should ask as I did this very upgrade only this week on my 12-year old iRiver iHP-140. There are three steps to the procedure.   1. Install Rockbox on your stock player (remembering that if you ever want to reboot into normal iRiver firmware you simply hold the record button...

This is the only thing which worked for me, and I signed up here just to thank you.   I bought my X3 this week and put the 3.0 ExFat beta firmware on as I have a 128GB card. The card worked fine but only in folder view mode. After erasing the DB files and doing the above steps my media library...