Engadget has a negative review of the Samsung Galaxy 4.0 player.
The Galaxy Player is the Android equivalent of the iPod Touch – it runs Android, but it’s not a phone.
Frankly, I was a bit baffled by the review. I’ve had a Galaxy Player 4.0 for about a month now, and I’ve found it to be an excellent device in all respects – all the power and freedom of Android without the expense of a data plan. I use it essentially as a PDA and a music player – it’s especially nice to have the Kindle app on a pocket-sized device so I can get in some quick reading while standing in line. The Galaxy Player also has two big advantages over the iPod Touch – a microSD slot for expansion, and a user-removable battery. The last one, in particular, is nice, since replacing the battery in an iPod Touch is often quite expensive.
So if you want an Android PMP, I’d recommended the Galaxy Player.