Samsung P3 is almost identical to P2 but now its entire chassis is made of aluminum. It's also got storage upgrade, which now goes from 4GB to 32GB, widget-like user interface and haptic feedback. Haptic technology is nothing but a vibration when a user touches the screen to give him a feeling of tactile feedback.

1. http://www.techtree.com/India/News/Samsung_P3_PMP_Breaks_Cover/551-95131-615.html
Samsung P3 PMP Breaks Cover
Kunal Gangar, Nov 13, 2008 1122 hrs IST
It took more than a year for Samsung to reveal YP-P2 PMP's successor. Now the buzz is that Samsung is ready with
the upgraded version of P2 -- the P3.
Samsung P3 is almost identical to P2 but now its entire chassis is made of aluminum. It's also got storage upgrade,
which now goes from 4GB to 32GB, widget-like user interface and haptic feedback. Haptic technology is nothing but a
vibration when a user touches the screen to give him a feeling of tactile feedback.
Other features remain the same like the 3-inch WQVGA screen (480 x 272 pixels), Bluetooth with A2DP, DNSe 2.0 for
audio playback enhancement, mono speaker, FM tuner and a microphone. The expected battery life is 30 hours for
audio and around 5 hours for video.
The price or availability is still a mystery as Samsung is expected to make it official in CES next year. For the time being,
all we can do is ogle at the pictures of the player.