I just bought the Napa 3in cd mp3 player, should get it in a few days. I can give you some input there.
I recently bought an Intel built in 64mb ram, with an MMC slot, and wasn't very pleased. About 60minutes of mp3's on 64mb at 128kb, and another 64mb costs about $50.
I looked into 8cm (Mini-CD) mp3 players, and it seems to me that's the way to go. 185MB per disc that cost as low as .50 a piece in a 100 bundle. Or about $1 a disc with cases in a 20 pack. Nice, and it is able to use Mp3's. The main detearent in this case is batterie usage, but I'll be getting 4-8 rechargeable batteries and a charger, so that will save some dough on batteries.
All in all each disc will hold 3 hours of music, as compared to 1 on the Intel Unit.
I'll comment more when I get it if you'd like.
<b>"These are my thoughts, your mileage may vary."