Samsung are set to reveal a flash-memory based MP3 player at the Consumer Electronics Show in Las Vegas later this week, with specifications which look set to give the iPod Nano a run for its money.

The pre-show announcement was made on Samsung's Korean website, and only gives minimal details of the 2 and 4GB devices which will be able to play both MP3 and WMA format audio, and will also be able to display JPG images on the 1.8 inch colour LCD screen - almost a centimetre bigger than the Nano's screen.
An impressive 38 hours of continual use is claimed to be possible due to the lithium polymer battery, again trumping Apple's Nano by giving around 24 hours extra usage between recharges, whilst a Digital Natural Sound engine will offer 3D stereo sound which Samsung claim will give the feeling of listening to music in a concert hall.
A release for the YP-75 is set for the first half of 2006 and further details of the MP3 player should be known when the Consumer Electronics Show starts on Thursday.
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