I'm laying on bed writing this on my pocketpc while listening to the Daily Source Code. I'm using gsplayer to play it while writing, surfing or whatever. It's a simple program, it just plays mp3s but it does it very well, the sound quality is very good.
When I have tried using Windows Media Player, which was bundled with the ipaq, I run into odd problems with running out of memory if I try doing anything else. gsplayer doesn't seem to have these problems because it isn't bloated.
The one thing it is missing is a slider bar to choose a place to resume playback: it only has fast forward and rewind. This makes less than totally convenient to use on a device such as this where playback is likely to be interrupted at any moment. UPDATE: discovered that it does have a slider bar only it's a very plain line that I only noticed when I clicked in it by mistake.
I'm using some cheap philips in-ear headphones (7 pounds). My main purchase criteria for them were:
- not too cheap (90p in tesco: cannot be any good)
- not too expensive (my hearing is not great anyway)
- comes with carry case so I don't have cables tangling all the time
- black/dark grey so i won't get mugged for my 'Ipod'.
They sound good to my ear, I'm happy with them.
The ipaq has a built-in speaker which is just about loud enough to listen to stuff if you are no more than three feet away and there is no background noise.
Twitterings

Hi Peter,
you may want to give mortplayer a try:
http//sto-helit.de/modules/edito/content.php?id=28
it is realy great and isn't a normal windowsplayer just ported to the ppc.
HTH
Tim