My dad got a couple of these a while ago and recently decided to sell at least one of them. Very neat little devices. Besides being a typical MP3 player, you can stick it directly into a standard cassette player with no converters or anything. You can even RW/FF and skip though songs using the functions of your tape player! Very nifty. It also can do real-time MP3 convertion/recording. So you can record using the mic or record onto it as you would a standard cassette!
It has 96MB built in, and can be expanded using MMC cards. It is compatable with SD cards, however, they don't fit in too well(they are slightly thicker than an MMC card.)
It comes in the original box with all the original paper work and original contence. Many things have never even been opened, such as the case.
Dad's asking $25 plus shipping, but is negotiable.
Here's a review of one. The picture I posted is from there. I'll post actual pictures if you like. My camera's just downstairs in my car
http://gear.ign.com/articles/362/362264p1.html