OnePC.NET checks out a MP3 player from D-Link, the Roq-it MP3 jukebox player.
very neat, the thing has 10 GB worth of HDD space! Here's their review.
Interested in a portable MP3 player that provides 10GB of storage space?
The D-Link Roq-it contains a built-in hard drive that can also store any non-MP3
files and might be just the thing for you--if only it had better audio quality.