Let me pull a few figures from my ... experience. Let's say you have a team of 3 that develop. These people need 2000 a month to stay hired, the company pays about 3000 what with insurance and taxes and stuff. That's 9000 a month that needs to flow their way or they lose money.

Now, 9000 can be 9000 users buying at 1€. We don't have that many users. Or, 900 users at 10€. Now that's steep, and there is no way in hell that you get 900 users to shell 10€, plus tax, plus shop cuts EVERY MONTH. Or, 90 users at 100€. You get the idea.

As for banners, the rule of thumb says 1€ per 1000 clicks or 1.000.000 views. It varies, some sites pay 50 $ per mil, but even so, 9000€ is some 12K$, so that's 24000 clicks or 24 million views.

Of course, the bandwidth requirements would kill the very idea of portable player.

You'll need a contract with a single company, on-disk banners, they pay less. Plus, the target niche is 1000 freeleechers. You get more coverage paying someone to hold a sign in a bus station.

No math will make this work. She's dead, Jim.