The recent launch from Samsung's kitty is the Galaxy Player 50, which relies on the same hardware support employed in the Galaxy family.

It is believed to appear exactly the replica rival for iPod Touch and is based on Android 2.1 instead of Froyo. This hints that the Flash compatibility will be restricted till Flash Lite rather than Flash Player 10.1.

It is said that a 3.2-inch 480x320 pixels LCD display with multi-touch capabilities and an offering of 8GB or 16GB internal storage comes with microSD card. It also has a 2-megapixel camera at the rear that comes with a microphone but no flash.

The iPod Touch on other hand sports a better screen resolution, on a large and superior screen with a front camera for video conference.

A few other specs apart from the rest are; Wi-Fi connectivity, support for DiVX and H.264 plus the whole Google Apps suite.

A few of the similarities include lack of 3G and needs to be priced at a minimum in order to compete against Apple's PMP.

Many experts believe it to be released at price offering of £99.