The PS Vita can play back several audio formats and can even access your music library on your PC or PS3.
How To Play Music Files On VitaShell! [VITA TUTORIAL]
Sony PlayStation Vita review - The Verge
The PS Vita is my favourite sub-100$ portable gaming device by a landslide, I love this console to bits : r/SBCGaming
PlayStation Vita Offers a Perpetual Game, Inside or Out - The New York Times
Eleven Music Player v6.0 - PS Vita Utility
Sony PlayStation Vita Console with Wi-Fi Black
Sony PS Vita Review
Sony PlayStation Vita WiFi : Video Games
Being able to play this on the PS Vita is so amazing : r/HalfLife
Best PS Vita Games
Review: PlayStation Vita