Dreamcast? If you can find an old one, I know there's a bunch of old disks for it running around. I know it's got a web browser, but I don't know about mp3's or wifi, but it can do audio cd's
Otherwise, maybe an X-box running Linux? I've not seen them, but I know that people have made that happen.
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I'm gonna be rich and famous, as soon I invent a device that lets you stab people in the face over the internet.
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