On paper, the Samsung Galaxy S Wifi looks to be a pretty basic PMP with Android and Samsung's TouchWiz user interface. In person, that's exactly what it turns out to be. You've got a 4.2-inch TFT IPS display at HVGA resolution. You've got a 1GHz processor. You've got Android 2.3. And you've got a punch of preloaded games and media options. And that's about it. No glitz, no gimmicks.
The Galaxy S Wifi 4.2 (in addition to having a pretty awkward name) feels decent enough in the hand, if a little boxy. It's straight-up Samsung plastic, and the white and chrome stand out nicely in bright light.
The big question for a device like this, of course, is the price. Anything under $299 (remember that there won't be a montly bill involved with this guy) should be doable. Get at at $199 and below, and it could sell nicely.
We've got more pics and video after the break.