MAKE Flickr photo pool member MH2 made an Apple Newton MP3 player, he writes “I download carefully prepared mp3 files to my outdated Newton MP 2100… I set up the 2100 to shut down after 10 minutes. Ten minutes each night, then I sleep. Of course the 2100 is no iPod. Music can’t be cut up as conveniently in two minute pieces as large audio book files, but above 900 KB (which is approx. 3,5 min @ 22050 Hz mono 32 kbps) transfer to the Newton gets complicated. Of course the internal speaker has only poor audio quality compared to an iPod. Or any other decent mp3 player, that is.” Link.