Easiest way to find out is to stick a SD card in it and try. You may have to put a sim card in it to get past the warning screen (an old one will work, just "no service"), but you shouldn't need a sim card to download tunes to it.
I find that this devise is too awkward to try to convert to something else. It's been a while since I used it as a cell so I guess it's time to send it to the recycle bin.
Thanks for the post.