This seems to be the year for strange Sega handhelds, so far this is the third version of this device I've seen (the others being the Coleco Play Pal and Lavod Pocket Play.) Like the Lavod version this one can also play Mp3s and has an SD slot, unlike the former machine this one also has 1 GB of built in storage for your music. I don't know what the "DAP" in the title stands for.
Built in games include Sonic, Ecco the Dolphin, and other Sega classics. It is not known if you can play SMS roms from the SD card.