Thanko Multimedia Glasses
This device can completely cut you off from the real world. Enticing, no? Plug it in, fill it up with MP3/WMV audio files, MP4/MPG/AVI movie files, and JPEG images. It's compatible with USB 2.0 and microSD. It's got a virtual display of 50 inches with a native resolution of 432 x 240.
It's available from Thanko, and costs about $324.