I ran across this today.

http://elink.net.au/~lindsay

Except, its no longer available

I saw that before it must have been one this bbs ?

Holy crap, that thing plugs right into a hard drive and is an instant MP3 player? Wow......... That's almost too good to be true; right along with the "learns IR commands" and stuff. Sounds good to me.

I emailed the contact for this item. More will be available "soon". His quotes not mine.

btw, it's designed for 3.5" drives. A header adaptor is needed to use a 2.5"er.

it is fairly old, now

Another one mentioned before was the PJRC one. They all use a hardware MP3 decoder chip so you're stuck with MP3. The PJRC one has all the plans available and you could build one from scratch if you wanted to. They also sell kits and fully assembled modules.