I was interested in finding some way to play these relatively new MP3 files in a car. I started searching and stumbled on an article by either PC Magazine or PC World (I'm pretty sure). They breifly mentioned this thing called an empeg, and immediately discounted it because who in their right mind would spend that much money on such a device? They then went on to discuss the various ways to build your own PC, which ended up sounding like it would cost almost the same amount and with much more hassle for less results.

So logic led me to the empeg.
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Matt