Exactly YP-P3NB Samsung’s Yepp YP-P3 with 32GB became available on 2009.04.23 in South Korea. The 32GB version has its own model name: YP-P3N. And you can only get it in black, unlike the picture above. Samsung likes to put the code for black at the end of the model name (like most other companies) so the final model name would be YP-P3NB.
Just a quick note on the display: The YP-P3NB sports a 3″ touch-enabled TFT LCD with 480 x 272 pixels.
Competitive Price The price is around KRW380,000 (about US$284 based on the current exchange rate of KRW1338.4/US$). That compares well with the iPod touch: the 16GB version is US$299 and the 32GB is a flatten-your-wallet US$399.
I like the simple design with the slider UI below the LCD. With a price like that I hope Samsung will decide to ship it across the Pacific.
Source: LikEraser (Korean)