DAPReview has a review of the new Olympus MP3 Player m:robe MR-100.

Quote:
"Olympus recently introduced two new mp3 players to compete with the iPod and other high-capacity DAPs, the m:robe MR-500 (20gb) and MR-100 (5gb). For Olympus, a company that's primarily focused on digicams, this is the first jump into digital audio players.
If you just want a simple, easy-to-use player that's gushing with style-points, the MR-100 is perfect. On the other hand, if you want a DAP with loads of functions and features, this ain't it. "
Read the full review. The Olympus m:robe MR-100 starts at $224. See list of stores.