OK.. i will try to help out here.
I've already bought one of these a while back for $65.00 at some local store.
The first unit I got was defective but got a new one and it worked just fine.
The unit itself ONLY plays MP3 and does not support WMA, so storage may become a small issue, but 128MB is alot of memory.
Playback on the unit is OK, I bought a similar unit compgeeks carried a while back.. I think it was call AERA? not sure but that sounds much more clear than this player.
Battery lifes is not all that great, it takes 1 AAA battery can it lasted me about 2 days of intense usage.
One plus of the unit is that the Head Phone Jack is just a Normal headphone jack and not a mini-version, so you can use any pair of headphone you want.
Also, using the unit was a mini-floppy drive is excellent. No problems yet.
Hope this helps someone.
*edit*
The other unit I was referring to was this one.
http://www.compgeeks.com/details.asp?invtid=MP3DRV-128S
This unit is also good, but functionality of the mp3 is just WIERD.. I would go with the MUSICDISK one cuz it's much easier to use. The AERA one has very small button and switches you have to mess with to get it to work.