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There's a lot to like in Samsung's latest, but there were a couple of things we'd like to have seen included.
A built-in speaker is de facto in modern MP3 players, but Samsung seems to have dropped it. Admittedly, including in-ear headphones (as opposed to cheapo extra-skeletal ones) is a stroke of genius, but we'd still prefer to have a nice speaker for playing music to friends.
Samsung has also included Bluetooth, which is (ahem) getting a bit long in the tooth - we're seeing it on fewer and fewer new laptops.
WiFi would have been preferred, but Bluetooth is still handy for transferring files without having to dig out the USB cable.
While we're on that subject, it's a Samsung Proprietary cable, not the standard mini-USB.
Overall, though, Samsung has created one hell of a little media player, one that sounds good and happily played all the files we could throw at it.
Add to this support of BBC iPlayer - albeit offline - and you've got the perfect Christmas present for any media aficionados. And, with its inherent usability, kids will love it too.