I will try to be as brief as possible. I have tinnitus very bad and use a recording of rain via headphones to mask it out while I sleep. I have been using a Roku 2 (2720RW) with remote headphone jack and streaming the rain mp3 from my desktop using Roku media player. I recently got a Roku 3 and have an issue with my audio. Whether I stream from my PC, play from the USB port, or stream from a cloud the audio stumbles every 5 or 6 minutes. It sounds as if it stops and instantaneously starts again. This is more than annoying. Assuming I had a bad Roku 3 I returned it for a replacement which does the same thing. Nothing in the hookup is different from the Roku 2 ,which works perfectly. Same HDMI cable and same port on the TV. Also the audio stumbles on the TV as well as the remote. Any thoughts are appreciated. The recording of rain that I use a one hour long mp3. Just for the heck of it I converted to AAC and WAV. All formats work perfectly on the 2 but stumble on the 3.