No doubt taking aim at the iPod touch is the Samsung Galaxy Player, which offfers the Android operating system and the option to download apps, but doesn't have the phone capabilities.First seen last year, the Samsung Galaxy Player now packs Android Froyo (2.2) and a tasty price tag, the 8GB device undercutting the rival iPod touch by £40. According to Pocket Lint, there's obviously a slight difference in features between the two (no retina display obviously), but the all-white device does have DNLA compatibility, a 3.2-inch TFT-LCD display, expandable SD card memory, and of course, the big selling point, access to the Android market. However, note that the player promises access to 'numerous' apps, not all of them. You might want to think about that before you buy. No GPS for example, which might hinder you.However, there is Wi-Fi on board, with up to 30 hours of audio playback per charge or 5 hours of video. If that's your thing, plenty of formats on offer for both video and audio - MP3, AAC, WAV, FLAC (lossless), WMA, OGG, AMR, MPEG4, H.264, H.263, WMV, DivX and Xvid to be specific.Two versions are available via Amazon from 7th January, an 8GB at £149.99 and a 16GB, which sells for a discounted £151.55 (from £179.99) right now. We know which one we'd go for.