Apple Computer, announced on Wednesday a new cell phone that serves as an iTunes player. The phone, available only through Cingular Wireless holds about 100 songs that are downloaded from a Windows PC or Macintosh, and the songs are managed just like an iPod.

According to the FAQ, the phone will play MP3 files, along with AAC format podcasts. Users are given an option to answer an incoming phone call, or continue listening to your music. The FAQ also says that 512 MB flash cards will hold around 100 songs, the 128 MB flash card will store 25 average songs, and the 256 MB card will hold around 50.

The phone will allow you to listen to music via stereo headphones, or using the internal speaker.

For more information, visit Apple's website: http://www.apple.com/itunes/mobile/