Two new MP3 players from Samsung are set for an April release, including one that provides a nice counterpoint to Apple's latest iPod Shuffle.
So let's talk about that one first. The Samsung YP-U5 (or just the U5), is a standard stick player that stores 2 GB and includes a built-in USB jack, FM radio, an FM recorder, EQ adjustment and Samsung's proprietary DNSe sound enhancement.
With five available colors and a slim design, you might think of this as a competitor to the iPod Nano, but I've got the U5 in mind as a Shuffle rival. Even though you can control the songs you're listening to, the $39 price point and the ability to use your own headphones makes it an attractive alternative to the third generation Shuffle.

The Samsung Q2, on the other hand, may have a tougher time keeping up with Apple. Prices are fine at $99 and $129, but the respective 8 GB and 16 GB models may not be enough storage for watching video on the Q2's 2.4-inch QVGA screen. Still, audiophiles could find comfort in the 3D spacializer, custom EQ, audio upscaling, DNSe 3.0 and -- best of all -- .FLAC support. The estimated 50 hours of battery life for audio is nice, too.
The Q2 supports WMV and MPEG4 video, and both players support MP3, WMA and Ogg.
CNet reports that the real potential showstopper, Samsung's P3 touch screen portable media player, is set for a May release, with pricing and capacity confirmed at 8 GB for $149.99, 16 GB for $199.99 and 32 GB for $299.99.















