The last we heard about Samsung’s P3 MP3 player was in January when it was showcased at CES. Well it seems Samsung has finally released the player and it’s not looking half bad.

Featuring a 3-inch touch screen and a capacity of 32GB, the Samsung’s P3 is shaping up to be a worthy opponent to Apple’s 32GB iPod touch.

Unfortunately the P3 is only available in Korea as of now with no North American release date announced. However, if you’re looking to pay a bit more than the 389,000 won ($291) that Samsung is asking, I’m sure you can find somewhere willing to import it.

Read (PMP Today)