Previously known as the Samsung Galaxy Player, the now re-branded Samsung Galaxy S Wi-Fi 4.0 and 5.0 is a 4-inch or 5-inch version of the Galaxy S. Well, if the Galaxy S didn't have any phone capabilities or 3G/4G. Basically, the Galaxy S Wi-Fi to the Galaxy S is what the iPod Touch is to the iPhone.
The specs are the same as it ever was: 800x480 screen, 1 GHz processor, 3.2 megapixel camera, front facing camera, 8GB or 16GB models and your usual slew of connectivity options. Interestingly, it's not going to be available in the US from the get go, the Galaxy S Wi-Fi 4.0 (the one with the 4-inch screen) will launch in Russia and the Galaxy S Wi-Fi 5.0 will be available in Switzerland. No idea why they wouldn't launch here as we've been waiting for a good Android iPod Touch for a while now.