I use a Tungsten T3 PDA as an MP3 player, a video player and a game player. It can also type documents, record voice memos, has a supercharged calendar app and has a suprcharged to-do list app.
I had a SanDisk m230 512 MB as my first MP3 player. It was really neat, and could rcord voice memos and tune into FM radio stations. Too bad it couldn't play MIDI files. Something hapened to it and it wouldn't boot up, so I used my warranty to get a new one. But I lost that one...
I had another MP3 player, one of those dodgy ones that look like over-sized USB drives. I bought it from my sister for $6, but I stopped using it after headphones wouldn't work on it.
For a while, I didn't have an MP3 player, until I got a cheap one which used an SD card for saving songs. It had no internal memory, and it would stop working if it suffered a fall or hard nudge.
Then I bought my PDA, and with my SD card from my old MP3, I can do anything on my PDA.