6/26/2005 3:31:37 P.M. Eastern Daylight Time

In the e.Digital fiscal year end (March 31, 2005) MANAGEMENT COMMENTARY,

Mr. Anandpura stated `` ... While we look forward to increasing our business with APS/Wencor through ongoing sales and support of standard and enhanced versions of the digEplayer™ ...``.

What exactly is the difference between ``standard and enhanced versions of the digEplayer™``?

Thanks,

Thaddeus ..... / zztak@......

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6/27/2005 6:10:43 P.M. Eastern Daylight Time

Thank you for your e-mail, Thaddeus. Enhanced versions of the digEplayer include but are not limited to: credit card capablility and Ethernet downloading capability.

Best regards,

Robert Putnam

Sr. Vice President

e.Digital Corporation

13114 Evening Creek Drive South

San Diego, CA 92128

http://www.edigital.com

Tel: 858.679.3168

Fax: 858.486.3922

E-mail: rputnam@edigital.com