A bog standard CD/MP3 player, with a minimal feature set. Apart from the typical controls such as resume, shuffle, repeat and so on, this player also has 'Digital Dynamic Bass Boost' which provides minimal strengthening of the bass signal.

Priced at the budget end of the MP3 Player market, this device doesn't perform too badly. Sound quality is acceptable, considering the price, and the preset EQs come in handy. The bass is reasonably full, the high tones are clean and not harsh, although the mid-range was a little empty, with just a hint of background hiss at higher volumes.

The Targa TMU-401 MP3 player, whilst a little light in on-board storage, outperformed devices with larger storage capacities.