What’s better than some $50 iPod nano headphones? Why, a $230 pair of MP3 headphones, complete with their own generic looking 512MB flash player, of course. We’ll try not to spill the beans to Skullcandy that for $20 more you could get a nano and Macally’s offering, but someone is going to break the news to them sooner or later. Of course, there’s no telling how much better these cans might sound, and they look plenty comfortable. Also, the included MP3 can be used on its own, with the inclusion of a battery pack, but we’re just saying, these Mark Frank Montoya MP3 player headphones have a steep hill to climb.