Korean Zenocom offers a bluetooth enabled MP3 player line under their XLive brand.

The XLive XM-300 series comes in memory configurations of 128MB, 256MB, 512MB and 1GB. The bluetooth interface not only supports bluetooth headsets profile for connecting the player to a mobile phone, it also can be used for file transfer and audio recording.
The XLive XM-300 flash player measures 33 (W) x 68 (H) x 18 (D) mm and weighs 32g. OGG, MP3 and WMA audio formats are supported. Other features include: FM Tuner, Color display, Voice Recorder with VAD and direct mp3 encoding.
More details on XLive product page. See also the korean product page (Korean).
Zenocom is currently looking for distributors.

We reviewed the first Bluetooth enabled MP3 Player Diva Gem last Summer. Other Bluetooth MP3 Players are: BoomGear MP-825BT and the Genex Telecom GMP-3000B