To sum it up, “It is a niche product, but I am certain it will find its proud owners.”
It looks like the iPod Touch finally has a true competitor. Top Stories : Droid Incredible 2 Review, Galaxy Tab 8.9 Preview,
While the players have yet to assemble their way by to that side of the world, the folks at Mobile-review have already gotten their hands on the Android PMP and given it a thorough review.
From what we know about the device, it’s pretty much a Samsung Galaxy S phone with a larger 5″ display, and no 3G or cellphone capabilities. Apparently the Galaxy S WiFi 5 will cost $460 and will go on sale soon. But the device does come preloaded with Skype, which you can use to assemble calls by WiFi.

The Samsung Galaxy S WiFi portable media players (PMP) were introduced to the world at the Mobile World Congress earlier that year. It additionally comes with a whole bunch of apps to manufacture the PMP useful right out of the box. Check out the full review of the Galaxy S WiFi 5 at Mobile-review.com.
Samsung Galaxy S WiFi 5 seems promising, By Ubergizmo.