Thanko Japan has taken a not-at-all-unattractive watch and put a flash-based MP3 player into it. There are two models. The AMP60256S has 256MB of memory, while the AMP60512S has 512MB of capacity. It plays back in MP3 or WMA formats. Interestingly, you can also record sound in MP3 format, thanks to analog line input. It will record at 128 kbps.

You can load content from your PC via a USB 1.1. That provides the flexibility to use the watch as a storage device as well as an MP3 player. The player has a separate battery from the watch. It is lithium ion and it provides 9 hours of playback after 2 hours of charging. Included with the watch are earphones.

The watch will be released on February 18th, but it will, like everything else that is interesting, only be available in Japan. It will cost about $120 for the 256MB model and $160 for the extra memory.