well the hardware is fine.  the screen is just dead.  I read a guide on how to dye the gp32, so I took it apart and dyed the buttons silver.  but when I put it back together, the screen no longer worked.  I'm guessing it's fixable, but I'm getting pissed of because I've tried fixing it for a while now.
But yah, it Works.  I can play mp3s on it easily.  
turn it on
press select
press start (now your i nthe mp3 player mode)
press A (plays teh first mp3 on the list)
Yah, I do that, and I can listen to mp3s.  Thats great, but since the screen is dead, I can't tell what song it is without listening to it first.
So what are your offers?  cheap gp32, or a fully functioning mp3 player 
BTW:  I live in Oak Harbor, WA if you want to calculate shipping.
AvramE