MPIO FL 300 128MB MP3 Player - Can this tiny device really be an MP3 player? Yes it can, and it’s got some great features too. This is the smallest MP3 player we have seen and at only 3cm by 5cm, it features up to 256MB of MP3/WMA files, voice recording, 2-line LCD, digital clock and a and more MP3 Players and IPODs