I came across the already in January announced Philips PSS110, because Philips will show it at the CeBit show and I missed the announcement when I was attending CES in Vegas.

The PSS110 is a portable 256MB MP3 player with built-in stereo speakers. The speakers are using Philips' XSL Acoustics for roomfilling audio. The PSS110 also has a FM Tuner and functions you will find on a radio alarm. So for instance you can fall asleep listening to your favorite MP3 with the sleep mode.
The PSS110 will be available in April and will have a suggested retail price of $159.99.
More details in Philips press-release.