This is a GREAT idea... simple MP3 player. Cheap, easy. Takes SD cards, has no onboard memory.

Here's the blurb....

"The DN-2000 Black MP3 player from Japan is currently going for a pittance - $8.50, to be exact. It has no built-in memory but relies on an SD card for storage. A single AAA battery is able to provide up to 5 hours of non-stop playback. The DN-2000 Black supports up to 1GB SD cards, measures 58mm x 60mm x 13mm and weighs 30g."

Don't know if it's available here or not, but I'd like one or two.