This is the first product released in 2005 by Dutch company Tulip Computers after it bought Commodore name from the U.S.  

Device has some wear but everything works perfectly, also built-in FM radio in headset. Can be stored as collection model.

The Commodore mpet II is a mp3 player. The Commodore mpet II can also be used as a voice recorder, USB memory stick or as a FM radio. 

The specifications are: 
Memory: 256 MB, 
Audio formats: mp3 (64 kbps - 320 kbps), wav and wma, 
Frequency range: 20 Hz - 20 kHz, 
Power supply: 1 x AAA battery (up to. 15 hours), CR2032 battery for headset radio
FM tuner, 
Connections: USB 2.0, headphone and microphone.

Dimensions:
mpet II: 98 x 39 x 23 mm
Box: 138 x 138 x 54 mm

Manufacturer:
Commodore International b.v. (the Netherlands)

Shipping provided by "Latvijas Pasts" to USA and Europe, except russia - russkij korabl idi na h*i

Info from:

https://www.commodore-info.com/mix/item/commodore_mpet_2/en/mobile

https://betanews.com/2005/03/14/commodore-makes-comeback-with-mpet-ii/