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This interesting little device is a “keep it simple” styled MP3 Player. MPIO is releasing the MP300 DAP in 1 and 2 Gig versions with the following specs:

* supports MP3, WMA (DRM-10)
* built-in FM Tuner
* FSTN display
* 10 hours battery life, with single AAA cell
* 29 x 66 x 19.5mm

Is it just me, or does it look like a Twinkie?

If you’re looking for a cheap audio player, this little fella might just do it for you, with the 1 Gig model costing a mere $40.

via engadget