I have been using the Clie NZ90 PDA for MP3 music for a while now and must say I wouldn't trade it for the best stand-alone MP3 player out there. I use 256kbps (not ATRAC as I've ditched that long ago owing to the protection nonsense, though I still own a few Minidisc players as souveniers) as memory is so cheap now. But things have changed since the cost of a replacing the battery for my NZ90 is so prohibitively high. I am now looking for a better solution.