It’s an MP3 player, this LEGO-brick shaped MP3 player is from Homade. Those nips will work as the playback buttons. It has no LCD and internal memory. What it does have is a empty micro SD slot that support up to 2GB and a jack for the headphones and a charging socket. This MP3 player is powered by a built-in rechargeable Li-ion battery which provides you 6 hours of playback. The Homade Lego-brick shaped (BB 5003) MP3 player is available for $46.

[via Technabob]