Smallest Mp3 Player

[Viper0329]

I want to build my new Mp3 player. My old motherboard went bad. I am lookin for the smallest possible way to build it. I have a P133 and 64mb of edo ram. This is what i was thinking. Does anyone know of EBC's (embedded computers), PC/104, etc.? I know they are used for industrial purposes but was wondering if i could use one to build a very tiny mp3 player. Just add a HD and power supply. Or if anyone knows of a good, small, all in one Motherboard..let me know.