http://vugo.com/vugo.php
I'm not sure if this goes here. It does play mp3s.
The following media file formats are supported by VUGO:
- Photo: BMP, TIF, JPG, GIF, PNG
- Video: WMV, ASF, MPG-1, AVI
- Music: MP3, WAV
It's probably not something for the digital AV aficionado, but I bet a younger sibling would find it cool. Styled like a GameBoy Advance, the VuGo can playback music, movies, and pictures transferred through its USB connection. It also features one-touch recording from any video source; you can't really get much content on its built-in 128 MB memory, but you can expand that with the onboard SD slot (cards up to 2 GB are supported). 3 inch backlit screen and built-in speaker are decent. Battery life isn't great (3.5 hours for "content", 1 hour recording, on 3 AAA's), but at least it comes with an AC adaptor. Video downloads (cartoon shows, etc.) are available on the VuGo site for $ 1.99.
review from:
http://www.dapreview.net/comment.php?comment.news.2596