Matsui MAT 140 MR mp3 player
If your Matsui is working suggest you leave well alone -- I've been looking for utilities (new firmware, reflash utility and firmware extractor) and it's all very confusing.
Apart from the ghastly menu system the only problem I've had with mine £8 ($16 used from a flea market) is that Win XP's data write-behind feature means that XP merrily suggests that file transfers are complete when the player is still digesting the files. If you interrupt this by mistake XP stops responding or complains that data has been lost.
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