[PD] small(est) hardware solution(s)

[marius schebella]

Hi,
coming across 
http://bekstation.bek.no/immigrante/pda_port_for_the_gumstix/index.html 
I wonder what the smallest hardwaresolutions for pd are. I am helping a 
friend of mine with an installation where we need to record and playback 
speech into an old telephone. everything should ideally be built inside 
the phone.
are there any mp3 player solutions? (although I suppose they don't have 
audio in?)
how reliable is the pda port running? and how much memory is on the gumstix?
thnx for answers!
marius.