Conclusion:
I'm impressed on how Samsung took their old YP-P2 player - an good introduction into the touch media player realm for them, and redesigned it into something really amazing. The P3 has a colourful interface, or should I say "desk space". The widgets not only look cool but also provide functionality to the player as well. The screen is great for video playback and the amazing visualizations will add some colour to your music playback as well (if you aren't displaying cover art). The sound quality was amazing, and the DNSe 3.0 could enhance the sound in a pleasing manner and not butcher it like many other manufacturers attempts at "sound enhancement". Topped off with a rugged design and a whole slew of other useful features, I think Samsung has managed to make this one of their best portable media players yet!

Pros:
Great looking and durable design
Large and colourful touchscreen and menus
Variety of bluetooth abilities
Large number of features
Supports lots of file formats (including DivX, OGG and FLAC, to name a few. XviD now supported in firmware update)
Built-in speaker
Haptic feedback / vibe woofer feature

Cons:
No WiFi (I think it would be the perfect addition to this player)