Samsung unveiled a new mp3 player called the Samsung Q1 (YP-Q1) featuring DNSe 3.0 at the IFA 2008. Now the new player is shipping in Korea.
Features of the Samsung Q1 include 2.4 inch screen, WMA / MPEG video support, FM radio, and text to speech feature.

Samsung offers the Q1 in 4GB, 8GB, and 16GB configurations.
The company highlights the sound quality of the Samsung YP-Q1.
Pricing starts at 119,000 won (~$98).
Via the Samsung Yepp Site (Korean).