Do you mean to open it up and replace the harddrive with a memory card ?

As I recall about 4 years ago there was a fellow in the UK who prototyped a CF card interconnect to replace the hard drive in the iPod classic of the time, I thing he went to 16GB. I thought it was ingenious at the time but his interconnect card was estimated at about 100UK pounds sterling. or so . plus the cost of the Cf card . but I have not heard of anything coming of it. Probably due to the time going by and the cost of iPods with mammoth  capacity outstripping the viability of doing this conversion. 

regarding the op's question , you would then have to convert for sd media . This would far outstrip the cost of any new player that you could get now that already take sd cards, and they have larger capacities as well. I believe the Aquos line has this

Archos 24b Vision Digital Music Player  and others.

So I don't think I would bother converting and iPod mini Would you?

here is a link for the aforesaid Archos player

http://www.tigerdirect.ca/applications/SearchTools/item-details.asp?EdpNo=7288105&CatId=2476

Probably not.  SD cards don't support the ATA signaling standard.

Try asking here:

http://www.instructables.com/id/Upgrade-Your-iPod-Mini-With-Flash-Memory---No-More/

I was curious about this as well. The 64gb SD is nearly $60 cheaper than the least expensive CF.

I ended up going with a 32gb Transcend CF mostly because I didn't want to go through the hassle of selling off incompatible components. The card only was 45 as opposed to the $90 SD+15 for the additional adapter. I'm doing a 4th gen, so it needs an additional adapter that your mini doesn't (?).

Also, people have reported this mod being very finicky with the brand & model CF used and I didn't feel like experimenting with whether the SD would flop on arrival. As far as I know, though, any newer CF adapter would be able to provide the necessary ata support that SD lacks, where SD would just act as storage. There's very little out there in trial and error to give more evidence, unfortunately.

If I were to do this I'd get the transcend SD on amazon and the extreme-model cf adapter.

Quote:

Originally Posted by sumtory 

I tried this but it didn't work. I had an iPod mini 1st Gen and I tried to sd mod it with a Photofast sdhc to cf adaptor and a 32gb Kingston sdhc. iTunes can recognize the iPod but it won't restore it. The iPod gives a folder logo when I try to boot it up.
The interesting thing is that I tried the same to my iriver ihp-120, with an additional IDE to cf adaptor, and hey it works flawlessly with the iriver. So I guess there's something with the iPod mini to prevent this from working.

You should try to Rockbox it, then you won't need iTunes with it.