The price tag is not final, but if it remains the same, it would be hefty in comparison with the latest fourth generation 8 gig iPod touch, which sells for the comparatively humble $229 on Apple's website. Samsung's player could also be compared to the Samsung Galaxy S, which has similar specs, but a better Super AMOLED display, a 5 megapixel camera and – obviously – a phone and 3G internet function. The Galaxy S is available for some $580 off contract.
The main advantage of the Galaxy Player will be the 4-inch Super Clear LCD screen treated with Android Froyo, while sound is taken care of with SoundAlive audio enhancing technology. It is a mere week until the CES kicks off on January 6th, so hold your breath and don't forget that we will be there to update you with hands-on reviews from the latest and greatest gadgets.
source: Samsung Hub