It would appear that this very cool looking player; the Samsung YP-P2 will be coming in September (just in time for the rumored new iPod announcements). The YP-P2 is flashed based and should have up to 8GB of memory. It boasts a -inch, 428 x 240 pixel touch-screen display and should play MP3, WMV, WMA, and H.264 (MPEG4 AVC), MPEG-4. With integrated FM radio and microphone this is one smart looking player that should be on your list, if you are in the market for or are considering the new iPods (when they arrive).
No word on pricing, but it will not be cheap due to the features. More info when available.