COBY MP-C841 MP3 Player w/256 MB Flash Memory & USB Drive (Mfr# MP-C841) $34.99

Be discreet when on the street with this diminutive MP3/WMA unit, which plugs in directly to your PC's USB port for quick up/downloading of files. See song title, album and artist displayed while playing back up to 4 hours of 60 MP3 songs or 6 hours of 120 WMA songs. Hear your thoughts read aloud with up to 16 hours of voice recording. Displays Song Title, Album and Artist Digital Preset EQ's (Normal, Classic, Rock, Jazz & Pop) Upgradeable Firmware PC and Mac Compatible Includes Installation CD /USB Cable/Carrying Strap/ Professional Digital Neckband Stereo Headphones Requires 1 x AAA Battery for MP3 Playback (Not Included) Dimensions (WxHxD) - 3.69 x 1.18 x 0.8 inches!

Amazon.com is carrying this MP3 Player w/256 MB Flash Memory for only $34.99 + Free Shipping!