Samsung gets the right idea with the SBH-300 Anycall Bluetooth MP3 player. Its wireless headset can be used for phone calls, too, if you hook it up to a Bluetooth-enabled phone.
The SBH-300 has 2GB of internal memory to store your tunes, plus you can slip in a microSD memory card for more. It also has voice recording using the in-line microphone on the headset, and photo viewing on its 262K OLED LCD display. It'll be available for pre-order starting next month.
Samsung's New 2GB SBH-300 Bluetooth MP3 Player [SamsungHQ]