Freestyle Audio has made one super tough MP3 player that’s built to handle just about any extreme activities you can dish out. They show examples of using it while surfing, swimming and they have a video below showing it being dropped off of a 3rd story building onto concrete (they drop and iPod nano as well). The results of the video shows the Freestyle MP3 player turn on, but it really doesn’t say if it still plays music. Either way the fact that it didn’t break apart and still powered up is impressive.

Features of the Freestyle MP3 player are nothing spectacular - On/Off, Volume and skip ahead songs in the loaded media. It has associated software for managing music and works with a Mac and a PC. The DMP comes is capacities of 256MB, 512MB and 1GB and all models ship with waterproof earbuds, an armband or lanyard, a USB cable and software to manage your playlist.

Obviously the “claim to fame” with the Freestyle is it’s impressive durability. Not only is it rugged as the video demonstrates, but it also floats, is waterproof up to 10 feet and weighs only 35 grams. Also, Freestyle Audio says you’ll get about 30 hours of continuous playtime from the rechargeable battery, which should keep you going during most extreme excursions.

Retail pricing for the it runs at about $200, $170 and $140 for the 1GB, 512MB and 256MB respectively, but you can find the 1GB version for as little as just under $100 at some e-tailors such as Target.com. Check out the DMP dropping video:

Product via PMP Today

UPDATE [7/16/07]: Currently only the 1GB version of the Freestyle Audio Sport MP3 player is available and is retailing at $99.