Samsung will launch its first true rival to the market leading iPod Touch at the CES event next month, dubbing the device the Galaxy Player.
Just like the iPod Touch is almost identical to the iPhone (without the phone and 3G capabilities), the Galaxy Player will be based on the popular Galaxy S smartphone.
The Galaxy Player will run on Android 2.2, come in 8, 16 and 32GB models, and include a standard 3.2MP camera and a 1.3MP front-side camera.
There are no current media players running Android, so the Samsung player should have an advantage over those competitors right out of the gate, due to the Android Market and its 100,000 apps. Apple, on the other hand, will be no pushover.
Samsung lacks retail presence like Apple has, as well as a brand-loyal fanbase. Furthermore, Samsung lacks a music/movie store like iTunes so it is unclear what store will come built-in.