This project was designed for assembly in STEM workshops.  I've had kids ages 7 to 12 assembling it in about 4 hours. So the beneficial aspect of this project is that it can be used to teach kids technology.

The front and back panels are lasercut, which is  fast, and the kids get a big charge out of using the lasercutter. All the parts are through-hole for ease of soldering. The design is optimized for low-cost, while delivering audio quality that is quite listenable. 

This MP3 player project got its name from my idea of the need for a Beatles appliance, with the slogan "Beatles at your fingertips". The fatal flaw in the concept is of course that the music is all copyrighted and would cost much more than the device to license. 

Nevertheless, I implemented a demo unit, with a microSD containing every song they published: 12 albums (original UK releases as they intended), all the singles by year (in the UK singles did not go onto albums), and some special playlists for each of the band members and every year from 1963 to 1970. I recorded a Mac-generated Scottish voice to say the album names in an audio menu. Scotland was the closest thing I could find to Liverpool. 

What makes this gadget rock is the speaker. I found this one on Taobao, and recently noticed it was being used in a Seeed speech control kit. I tested it against about 10 other speakers, and it won hands down. The silver cone looks cool too.

Oh BTW the LE in the name stands for Liverpool Edition.