$32. Has 1 GB memory. Will play both MP3 and WMA files. Also has bluetooth. This was the kicker for me. i can put my phone in my seat bag and pair up with the sunglasses. The sound quality on the built in MP3 is very good. If a call comes in, it pauses the song and rings in your ear. I'm on call for work, so I don't have to miss calls by accident anymore. No wires to get in the way of the ride. Its also pretty comfortable. Did I mention only $32?