The whole line-up consists of the $60 Amps in-ears and $100 Tracks on-ear headphones, which both also come in slightly souped-up and pricier HD variations at $100 and $130, respectively.
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These are actually Zip Zip Memory Bricks, from an Australian company
Solid Alliance is selling them in Japan.
Check it out.
www.zipzip.net.au
And Zip Zip has 2GB ones as well.