MAKE Flickr photo pool member TheThompsonFive posted up the assembled open source MAKE mp3 player he made–
“After a furious afternoon of soldering here it is, my completed Daisy mp3 player from the Make magazine store. Some people have griped about the price, myself included, but I will say in it’s defense that the kit itself was absolutely top notch, and I have never in the twenty or so years I have been soldering things together seen a finer PCB. You would really have to go out of your way to make a bad joint on this one. Now I just have to get a memory card and hack up an enclosure of some sort so I can try it out. “ – Link.
You can still get the kit here @ the MAKE store – Link.