right, 256mb holds about 65 songs... but it'll probably cost more than a cheap mp3 cd player with the cassette adapter for a car... and unlike an md or cd player, you need a computer to change out the tunes, instead of popping in a new disc...
and yeah, unless you use them a lot, an ipod doesn't make sense... my dad does a lot of traveling for his job though, and he loves it for long trips.
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