Hi ya!
There is an Hitachi SH3 EBX 7709 for sale in Ebay:

Its coming with loads of things including an LCD and a sound card
which got me thinking about a HiFi MP3 player.

I have not done any CE work before and was wondering if any one knew
of a way to attach an IDE hard disk to this platform. I know I can buy
off the shelf PC104 cards, but as far as the OS goes, will it
automatically recognise it, like a full windows version?

Also, does any one know if this platform has enough oomph to run a
software MP3 decoder?

Thanks in advance,