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This is a portable 4GB music player that is a great answer to those times when a non-waterproof player could get wet (but you sure do not want to ruin it) so use this waterproof model instead when you will be swimming or surfing and even for sports or running.
The online store that sells this has wholesale prices. You can buy a single piece or buy in bulk for resale.
Waterproof MP3 Player - See it now