After COWON has announced the 32GB S9, Samsung has felt it’s time to make a 32GB Yepp P3 available as well. No firmware updates in time of this announcement like with the S9. Price for this high-capacity Samsung player is around $290 when converted. No release date has been announced. Makes me wonder when the cheaper brands will adopt the 32GB capacity in their line ups. It won’t hurt for a basic MP4 player to have enough capacity to play all those video codecs they ordinarily support, and a price that’s consistent–say, $150-ish–with what we expect of them, of course