http://www.computers4uni.com/item13.htm
and
http://www.baztex.co.uk/secure/itm04991.htm
some more info:
http://www.zdnetindia.com/print.html?iElementId=68258
Does it support VBR?
Does it support 320kbps frames? (yes, I discovered a car stereo that doesnt recently)
Any other comments or useful urls? (for un - useful comments, follow the zdnetindia link about through to zdnet through to 'talkback'