Samsung's new flagship P3 PMP isn't an iPod touch killer—despite the touchscreens, the comparison doesn't hold up. In a shoving match against the iPod nano, however, the P3 trumps it in just about every respect.
The P3 is a followup to Samsung's successful P2, and while it makes quite a few changes, this is an evolution, rather than a revolution. The P3 boasts a few new tricks from Samsung's galaxy of phones, like haptic feedback, a teeny-but-clear speaker, "desktop" widgets and an improved GUI, but this is assuredly not a competitor to the iPod touch. The P3 is not a platform: There's no way to expand the player's catalog of programs or widgets, and, most importantly, it doesn't have Wi-Fi. Despite its big ol' touchscreen and appearance of a fully customizable experience, the P3 is a closed environment, like the nano.