Sony introduces, what could be the best water resistant sports mp3 player on the market.

The new Sony NW-S23 S2 Sports Network Walkman plays back Sony's ATRAC3™/ATRAC3plus™, but also supports MP3, WMA and WAV files, and is compatible with the Connect™ online music service.

The new Sony mp3 player is water and shock resistant. The tiny 2 ounce music player runs 70 hours!! on a single AAA battery. The NW-S23 has 256 MB flash memory.
The NW-S23 model is supplied with MP3 file manager software that enables the direct transfer of MP3 files to the device without going through SonicStage software.
The S2 Sports Network Walkman player comes supplied with coordinating h.ear® headphones and an arm-band style carrying case. A couple of stores already have the Sony NW-S23 player on sale: List of Stores. More new mp3 players.

More details in Sony Press-Release See also coverage on EverythingUSB.

Other Water-proof MP3 Player:
Water-proof Case for iRiver iFP-700 MP3 Player by H2O ...
Waterproof MP3 Player MP120 by Oregon Scientific