[MP3 ENCODER] ADV:NEED MORE WEBSITE TRAFFIC?

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[MP3 ENCODER] [Ot]poor mans mp3 player

does anyone know of decent yet cheap mp3 players or schematics, something under 50$, one ideia that ocurred to me would be to modify a standard cd-discman into a mp3 playing discman? does anyone know of projects like this? Does anyone here know if it would be to hard to replace or insert the