I saw this referred to on Reddit.  Although it lacks headphones, a memory card, or even a USB cable.  You can apparently buy an MP3 player off Ebay for $1.  Or about $1.50 shipped.  I remember buying an MP3 player for $200.  I’m tempted to buy one just to take it apart or to use as some sort of a small mobile product case.  I find this a bit mind blowing.

Mini Mirror Surface Clip