Samsung’s YP-P2JCB 8GB is the first Samsung MP3 widescreen video player. The P2 comes ready with stereo Bluetooth 2.0 headphones and speaker systems to provide high quality wireless listening. It contains these Features.

• Plays MPEG4 and WMV9 video files in DVD-quality rate 30 frames per second.
• Bluetooth 2.0
• Plays MP3 , WMA and OGG files
• FM tuner/recorder with presets
• Touch screen navigation
• Photo text viewer

It comes with 4 GB of memory for $200, or 8 GB for $250.