JVC has announced that it will be entering the MP3 market with the launch of a new player that will be based around a set of headphones.

The new model called the XA-A50 is a pair of headphones with a digital audio player built-in. Lightweight and wearable, the unit contains 128MB Flash Memory that stores up to 30 MP3 or 60 WMA files.

JVC believes that the new form factor will be highly sought after even though the memory capacity is so small compared to other units available on the market.

As well as storing and playing MP3 or WMA files, the unit is also compatible with WMA-DRM files. Keys are placed on the side of the right-ear while Voice Guidance ensures easy playback and set-up while you are wearing the unit. JVC are also promising 20-hour continuous playback with one AAA alkaline battery also stored within the unit.

The XA-A50 transfers files via a USB2.0 connection and rather than opt for a proprietary software package you can use the set with Windows Media Player 9 or above

The unit also provides 2 digital surround modes and 4 SRS modes - SRS TruBass, WOW MODE 1, WOW MODE 2, and WOW MODE 3. The headphone unit also offers 5 preset EQ modes - FLAT, CLASSIC, ROCK, POP, and LIVE.

The XA-A50 will weight 57g including battery. JVC has yet to set a price on the new player although estimations suggest around the £80-£85 marker.