The Sanyo DMP-M400SD (S) MP3 player comes with no built-in memory, instead requiring you to purchase one SD card separately. The card serves as the player's storage for MP3 and WMA (including DRM 9) music files. The player supports SD cards up to 2 GB. It comes in a slim, pocket-sized design with a small backlit LCD display in Japanese, graphic equalizer, supports USB 2.0 and runs for up to 12 hours on an AAA battery.

The Sanyo DMP-M400SD MP3 player measures 69×55×15mm, weighs 29g (No battery) and is available from August 1st for 7,000 Yen ($60) in silver color. The DMP-M400SD is the best choice for users who want unlimited storage capacity coupled with simplicity and flexibility.
Via Sanyo (Japanese)