I4U User Chad from Canada followed our call to find other MP3 Wrist Watches out there.
He found the Man Power MP3 SuperDisk Wrist Watch.

Most likely the watch is manufactured in China. We found a japanese store (raw translation) that features the watch with some specification.
The Man Power MP3 Watch has a flash drive with 128MB and weighs 50g. MP3 file upload is via USB of course. Basically it is like the Laks USB Memory Watch with built-in MP3 Player Function - We like it!

The MP3 Player Watch sells for 15,800yen in Japan. We also found the mp3 watch on eBay where the watch goes for about 129 British Pounds.

Update 11/22/04:
Buy the MP3 Watch on CyberGuys for $119.00.

See Also:
Andus Resound MP3 Player on Sale!
FancyLogic Low-Cost MP3 Player