The UZ-PS128's interesting twist is that it can be connected to an external audio source for use as a conventional pair of headphones, and will also record whatever you're listening to in mp3 format at the same time.

AV Watch rates the sound quality as decent, though the feel is a touch on the tight side; the high-sounding 100g weight is apparently not a problem in practice. The catch is that, as the name suggests, the UZ-PS128 is only available with 128MB of memory. Pricing isn't bad, though, at around Y15,000. Out now in Japan. More here ...