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Nikon’s Media Port UP 300 is a uniquely implemented media playing headset that can playback audio and video files in a variety of formats. The device has an adjustable 0.44-inch display with 640 x 480 pixel resolution that goes over the users eye, which shows video and the unit's interface. The device features an embedded web browser, WiFi connectivity, 4GB of memory, 120 minutes of video and 270 minutes of music playback. An enhanced UP 300X version features 8GB of internal memory, an A/V input, and a motion sensor for hands-free operation.

Nikon's Media Port UP300 and UP300x Nearly Turn You into an Internet-Browsing Borg - A video headset with WiFi capabilities, 8 GB of flash storage and loads of other stuff under the hood - Softpedia