I compared the Koss to the Memorex MP3124 @ Target. I brought an MP3 CD in with me and played the disc in the store in the 2 units plus a sony that was $129. The Memorex was $79 on sale (vs $49 for the Koss) and the Memorex has a 2way speakers, digital tuner, backlit clock, I/R remote control, and Tapedeck and reads & Scroll-Displays the song/artist/title info from the MP3 file. The memorex also plays High Bitrate MP3's (192KBps worked fine) but not variable bitrate.
The Sony has similar features but did not have a song display and it choked on (read: does NOT support) MP3's over 128KBps.
Drawbacks to the Memorex: The CDROM is noisy, it squeaks and squeels when searching/playing the disc. (The KOSS is the same, but, the SONY is very quiet).
The Memorex SKIPS in certain parts of certain tracks. The same songs play fine from the same media on my PC. I tried different media on the memorex and it didn't help.
The Memorex requires 4AA batteries to keep the memory and clock settings + 9 D batteries to use it as a portable.
All in all, the memorex has a lot of features but I'm returning it because I don't like the constant skipping.
I believe others have said that the KOSS also skips so I'm back in the market for a good portable MP3 CD player+radio w/ speakers.