Skype phone + media player
Add MP3 + P2P + VOIP + FM and you get a Skype phone with a media player for under $100 (1, 2). Connect to a PC and you're ready to make calls free to other Skype users and free to US and Canada phone numbers.
The Skype phones have plenty of features. They support WMV, MPEG 1/2, Quicktime, and AVI video, and MP3, WMA and WAV music and audio. There is an FM tuner, eBook reader, and voice recorder. The phones come with up to 256MB memory, enough to store about 50 songs or a 30 minute video.
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