Sony has a new MP3 player in the works that will also arrive with a new download service, according to a report released Friday by IDG News Service.

It isn’t the first time Sony has tried to catch up with Apple’s prodigious market share in the portable music player market. However, while many have tried to develop a so-called iPod killer, no one has managed to create a combination of player and download service that rivals Apple’s iPod and iTunes one-two punch.

Few details were available about Sony’s new products, but they will appear before the end of Sony’s fiscal year in March 2007, according to the report.

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