PNY today announced the 2GB Vibe digital audio player, the Vibe supports both MP3 and WMA files and can tune into FM radio stations or record voice messages. It seems have a pretty standard flash player design, average battery life is 12 hours on a single AAA battery, custom equalizer or choose one of the five preset settings.
It does use high-quality SRS-WOW enhanced sound processing, it would be interesting to see how much an effect this would have on some poorly encoded tracks. A bit expensive compared to others; $299 for a 2GB Vibe. It will be out in Q2 2005.