Thought I would chime in on the pros and cons of the Swimp3, having had one for a few years.  The post immediately preceding mine discussed a dead unit.  I should add that my first generation unit died (no sound in one paddle), but the folks at Finis offered me a discounted upgrade to the 1 GB (without me even asking for it), even though my warranty had long since expired.  I like that in a company - I'd rather have the equipment fail and the company support me than vica versa.

That said, Pros:

• Excellent sound - bone conduction really works well, lending decent dynamic range (highs and lows) as well.  I used to sell high-end audio equipment and consider myself something of an audiophile; perhaps that lends some credibility to my comments.  I didn't expect a 5.1 surround experience with Wharfdales in my ears, but I was pleasantly surprised with the sound quality of this device.
• Decent build quality
• Stay in place during flip turns
• Compact and easy to carry and wear
• Great little carrying case!

Cons:

• Shuffle not well conceived - often repeats tunes before all have played through
• Buttons, while good quality and nice tactile feedback, are distracting.  The multi-function capability of each button is defined by the length of the keypress.  Holding the ">>" key for 3 seconds will change the volume, but if you let go before that interval, it (frustratingly) goes to the next tune.  Grrrr.  See my special note on volume control below....
  
• Charge indicator a bit confusing.  When plugged in and charging, the base of the ear piece with the button controls flashes green.  It may or may not be charged.  You must disconnect and reconnect in order to see if it is charged (indicated by a steady green).  The flash will not go from flashing to steady automatically.  Not a huge issue - just an annoying "quirk"
• Remove necklaces before use!  After a workout, my chain is without fail always intertwined with the Swimp3 cord hanging on the back of my neck (not a problem during the swim, but requires surgical skills afterwards)
  

When you first get this device, set aside some preliminary time before the workout to set up your "equipment".  After trial and error, in which my goggles would not keep a decent seal while wearing the Swimp3, I have found that the best way to use these is to hook them on the upper goggle strap and use the lower goggle strap to hold the paddles againsts the bony protrusion just in front of the ear.

A quick note on volume - while the timing of button presses is aggravating (see CONS above), a better way to adjust the volume may be to subtly swing the paddles a millimeter or so forward to effectively lower the volume, and then shift them back to raise it.  That seems to work well for me.

I also want to buy one for my mother.Maybe i can get some suggestion from here!!

Yeah, that sort of sucks.  I would definitely contact Finis, since they seem to be very accomodating.  I also wonder if there are certain credit cards that will extend warranties - I can't remember if the SwiMP3 has a year warranty, but if it does, you may be able to effectively extend that to a two-year warranty with an AMEX/VISA/MC if you check the card benefits.

after I gave the Finis a good review, the device completely died and haven’t been able to get it going since. I probably got less than a year out of it. Saying that though I would still recommend it!