I just found this kit on eBay (Hong Kong Seller). I thought you very creative MAKErs could use this to build your own MP3 player.
Its an IDE MP3 Player Controller Board with LCD Display.
Board Description:
> Stereo Design. > Support 2.5" and 3.5" IDE hard disk up to 200G. > Support ID3 Format > 7 Level Equializer > MP3 Chipset STA013, CS4340 > Black Light LCD display with 7 buttons. > 3.5mm Earphone output with Vol Control > DC +5V.