Aiwa will soon sell its new UZ-PS128 MP3 player headphone.

There is an analog input that allows you to record from any audio source to the headphone's built-in 128MB flash storage. A USB cable is included to transfer music from your PC to the headphones too.

Playback compatibility includes MP3, WMA, and AAC (perfect for users who use iTunes).

Features:

• Built-in Flash Memory (128MB)
• 2-Way music recording via USB file and Analog Encoding
• 10.5 hour operation on 1-AAA battery

The headphones are advertised as "Coming Soon" on Aiwa's product page. Retails for $165.