The DVD S35's are back on ebay at £36.50 + £11 delivery + vat, which makes them about £56 if you want one, although I think they're refurbs. I have an S35 and it definitely handles WMA and MP3. The company behind them (Mikrolive) sell on Amazon too, which is where I bought mine from. Came in good time, is in excellent condition and is MR.
Hello and thanks for the replies, after a bit of messing around with a few mp3 discs I have found that it will be to hard to navigate them because the player will not be connected to a display . The idea was to have a few albums on one disc so cut down on the disc swapping. To cut a long story short I have bought a cheap dvd player of ebay to use as a CD player (not a lot of silver CD players about). I will probably upgrade to a real CD player later in the year.