Samsung just announced an iPod Touch competitor. This player is bases off it’s big brother the Galaxy Tab. Samsung’s PMP will be running Google Android OS 2.2 and will be unveiled next week at the CES 2011. The Froyo (Android 2.2) PMP will be based off the Galaxy Tab and Samsung cellular phones. The specs are as follows:

9.9mm thick Android 2.2 1GHz CPU 4-inch Super Clear LCD screen supporting WVGA resolution (800×480) T-DMB, SoundAlive audio enhancing technology Wi-Fi Bluetooth 3.0 3.2MP rear camera with front facing VGA camera for video calling GPS HD video playback MicroSD card slot Android Market and Samsung Apps access 1200mAh removable battery 8GB, 16GB and 32GB storage capacities