Amazon has opened its pre-order doors for the Samsung Galaxy Player 50, the Android 2.1 device that we first laid eyes on at IFA last year.

And with Sammy hoping that the Player will take on Apple's touch screen PMP king, the iPod touch, the price point signals its intent.

Coming in at £40 cheaper than the 8GB iPod touch at £149.99, the 8GB Samsung Galaxy Player may not have the retina display of its Cupertino rival but it does boast DNLA compatibility, a 3.2-inch TFT-LCD display, expandable SD card memory, and access to the Android market.

Basically, it's a Samsung Galaxy S without the phone capabilities (in the same way that the iPod touch is a phone-less iPhone).

It's got Wi-Fi on board and you'll get 30 hours of audio playback or 5 hours of video from the 1000 mAh, replaceable battery.

It can handle an array of file types and video codecs including MP3, AAC, WAV, FLAC (lossless), WMA, OGG, AMR, MPEG4, H.264, H.263, WMV, DivX and Xvid.

There's also a 16GB version available for £30 more, so if you're thinking about video on the go, then you may want to fork out the extra.

The models from Amazon are white, and will be shipped when the Samsung Galaxy Player is released on 7 January.

Update: Samsung has now gone official with the release details and the full name of the device is the Samsung Galaxy Player 50.

Samsung Galaxy Player 50 hands-on