ski coat presumably has, but it's completely waterproof as well. Designed to handle the harsh, unforgiving nature of the mountain, the DAP promises "skip-free" playback from the built-in 512MB of storage, and even if you pull an all-nighter on the black diamond trial, the reported "40 hours" of battery life should keep things jamming 'til the break of dawn. It also comes bundled with the SR Can-Can Earflaps to conveniently attach to your helmet and keep the cabling under control. Unfortunately, the $199.95 price does not include a helmet of your own, but there's certainly no shortage of MP3-ready headgear if this one looks a little steep (ahem) to you.
[Via Red Ferret]