Though it isnít entirely confirmed, many are saying that Samsung will show off an Android 2.2-based portable media player based off of its popular Galaxy S line of phones.
The player will supposedly be tackling the same market as the iPod touch, one that Apple has held in an iron grip for three years now. The rumor says that the device, labeled as the Galaxy Player, will not include a Super AMOLED screen, which is probably the biggest selling factor of the Galaxy S line of phones. Other than that, it carries over most of the specs its phone brethren: 800◊480 capacitive touchscreen, b/g/n WiFi, Bluetooth, front and rear cameras, GPS, and a micro SD card slot. Itís also rumored to have the official Android Market.

While still a rumor, Samsung reps have indicated that this PMP would be available back in the summer, though there was never a set timeframe. Either way, this rumor states that we have to wait until CES 2011 (which is next week) to know for sure.
Source:iFans – iPad, iPhone, and iPod touch Fans


I think this will fail, like other mp3 players that try to compete with the iDevices