This document is an instruction manual for a product produced by Panasonic. The product is a portable music player that supports playback of MP3 and WMA music files. It features a built-in microphone for voice recording, a built-in FM tuner with recording function, and can be used as a portable data storage device that plugs directly into a PC. The supplied accessories include a pair of stereo earphones, a USB cable, a CD-ROM with USB driver, an arm band, and a carrying case.