Will the Samsung Galaxy Player take on the Apple iPod touch?

CES 2011 kicks off next week and the rumors of upcoming devices are already starting to flow out from various sources. Boy Genius Report posted a link to the Samsung Hub website that states Samsung has announced a Galaxy Player (YP-GB1) that brings the Samsung Galaxy S experience to a device without phone functionality. This is clearly designed to take on the very successful Apple iPod touch that no one else seems to have had any luck taking on so far.

The Samsung Galaxy Player is an Android-based device that runs Android 2.2 and has a 1 GHz processor (most likely the Hummingbird variant), 4 inch LCD display (interesting that it doesn't have Super AMOLED like the Galaxy S devices), WiFi, Bluetooth 3.0, 3.2 megapixel rear camera, front facing VGA camera, GPS, microSD card slot, and 1200 mAh battery. It will supposedly come in 8GB, 16GB, and 32GB versions.

With the decent back camera and GPS, the Galaxy Player may actually be a better alternative for folks than the iPod touch and if the gaming experience on Android can be improved Samsung may have a real winner here. Samsung will have to come with a great system for getting content onto the device since iTunes is the default for many people.