At the 2010 show in Las Vegas, Samsung announced the first ever mp3HD player

We were lucky to have a hands-on demo of the IceTouch (YP-H1) during the show, and this innovation-rich player is very promising:

Beside mp3HD playback, the Icetouch features the world’s first 2-inch, full color, transparent Active Matrix Organic Light Emitting Diode (AMOLED) touch-screen display. It functions as a DVD-quality video player, studio quality audio player, an ultra-portable photo album, an FM radio and even a portable storage device (up to 16GB onboard memory)

According to Samsung, it will be available for purchase in the first half

Link to the full Samsung press release here