The Galaxy Player will be available in 8GB, 16GB, and 32GB storage sizes, according to .

The Galaxy Player launched with a 3.2-inch display, 2-megapixel camera and Android OS 2.1 (Eclair). The U.S. version will reportedly have bumped up specs including Android OS 2.2 (Froyo), 4-inch LCD display with 800 by 480 WVGA resolution, 3.2-megapixel rear-facing camera, front-facing camera for video chat, 1GHz processor, Wi-Fi, Bluetooth 3.0, GPS, and a microSD card slot.

Samsung's new entertainment device will also have access to the Android Market as well as Samsung's own app storefront. Presumably, the Galaxy Player will also come loaded with Media Hub -- the company's digital retail outlet for TV shows and movies -- as well as an integrated music store. These three pieces will be key for Samsung if it wants to beat out Apple's iPod Touch.

While device features are important, Apple's strength has always been the way iPods, iPhones, and iPads seamlessly load content through iTunes.

Sure, you can complain about the fact that , the and Apple is ruthless about cutting . But millions of people around the world are still heavily invested in the platform because it's so easy to use.  For the first seven months of 2010, Apple held about 77 percent of the U.S. MP3 player market (which includes the iPod Touch), according to . The closest competitor to the iPod was SanDisk with 8 percent of the U.S. market, followed by Mach Speed, Sony, and Coby.