By Richard Menta 4/18/06

As we get closer to summer another Samsung DAP has arrived. Samsung's persistance clearly sends a message that the iPod may be king now, but we'll chip away year after year. Of course, the iPod had to go ahead and gain even more market share the last six months, so they have to reverse that trend first. But hey, it was Samsung who designed and built Creative's first MP3 player, the original Nomad, in 1999 so these guys know what they are doing.

So let's get to the details. The Samsung YP-U2X is a 512MB player with a 4-line LCD display, voice recording, FM tuner, and a reported 13 hour bateery life. The unit measures 24.4 x 87.6 x 12.6mm and handles WMA / ASF / WAV audio along with MP3. The unit is already available through Best Buy's site for a very reasonable $70. The 1GB U2Z version of this portable and the 2GB U2Q are expected to hit US shores in the near future.