You may recover the player by using the repair function of the Device manager version 1.4.x or above.
Download the Device Manager version 1.4.x from the Philips support site into a temp folder of your PC.
Uninstall the existing Device Manager and then reinstall the new Device Manager.
Restart your PC after installation
Launch Device Manager on your PC at Start>Programs>Philips Digital Audio Player>SA2xxx>Philips SA2xxx Device Manager>Philips Device Manager.
Make sure that you have a fresh battery inserted in your player.
Connect your player to the PC via the USB port
Select the Repair tab and then click REPAIR
Follow the on screen instructions to complete the recovery of the player.
Disconnect the player from PC and restart.