sliding USB jack, mic, and speaker already found in the MX-400, slap in some VoIP software from Callpia, and relaunch as the MX-400M MP3 Player and VoIP phone we've all been, uh, waiting for. The kit ships with an IR remote control, SD slot, about 20 hours playback of Li-Polymer battery, and even up to 2GB of on-board storage. They've also managed to pack in an FM radio, line-in recording, and support for MP3, WMA, ASF, OGG audio and AVI, MPEG1/2/4, and WMV video formats viewable on that 1.3-inch 260k TFT LCD. Impressive -- but just 'cause you can, doesn't mean you should. Anyway, if this sounds like the shiznit to you, then feel free to unburden yourself of the 149,000 Korean Won (about $161) required to take her home.