This shopping tip is only for Paris Hilton. Amazon.com (first seen on MobileWhack) offers the TrekStor i.Beat organix Gold MP3 Player with 1GB memory for priced at a luxurious $19,999.99.

The description on the product page says it is the most expensive MP3 player. We actually reported already about a $44,000 mp3 player last year. Apparently Russian billionaire Alex Shnaider (if you follow Formula One Racing you know him as owner of the Midland team) contracted German Trekstor to design it.

The luxury mp3 player is cast in 750 gold (18 karat) and it is adorned with 63 diamonds (one-karat). Technically it is a standard Trekstor i.beat organix player.

I see some appeal in luxury mobile phones for the rich and famous than in a diamond encrusted standard mp3 player. The rich also know the benefits of the Apple iPod. I think they are more likely to spend their money on luxury mobile phones like the Vertu or the Black Diamond Phone.
The Trekstor i.Beat organix Gold MP3 player comes with Sennheiser earphones, USB 2.0 cable, line-in cable, software CD, and quick guide.
More details on Amazon.com.