Product: Rollei EX350 Price: $1,090 Pros: Simple, good value for money Cons: Slightly filmsy construction German optical devices specialist Rollei's most ambitious foray into the MP3 player market so far involves a questionable (but original) attempt to merge audio playback with a Chinese-English dictionary. The company is not known in the annals of audio technology for setting milestones. However, judging from its latest EX350 MP3 player, it seems to be heading in the right direction. The formula Rollei followed in the new EX350 is simple: Take a basic MP3 player, add an FM radio, slap on a microphone for voice recordings, give it a simple menu system, make it look good, and then make sure the buttons are big enough for those with big, clumsy fingers. Voila! A simple MP3 player that gives good bang for the buck is born. It is shocking how many companies cannot follow this straightforward recipe. Rollei has also apparently listened to what its consumers are saying. Except for the headphones, the EX350 is fully wireless. It eliminated the USB connection cable by following the lead of other MP3 players and sticking a USB plug at one end of the unit. This can be slotted back into the unit when not in use, and remains hidden with a flick of the slider on the side of the device. There is also no need to plug in cables to recharge the batteries. The solution is frighteningly simple: AAA batteries. The EX350 comes with 256 megabytes of flash memory - enough for around 50 songs. The only possible complaint I have is that it doesn't feel very solid, being light and made of plastic, and the mirror surface shows up smudges. And, as with all MP3 player purchases, the headphones included should be dispatched straight into the rubbish bin if audio quality is of any importance.