I’ll just come out and say it: Samsung, you have a problem. The first step towards healing is admitting that you have too many screen sizes. 3.2, 3.5, 3.7, 4.0, 4.3, 4.5, 4.65, 5.0, 5.3, 7.0, 7.7, 8.9 and 10.1-inch screens are currently on offer – and that’s just in your Android line of smartphones, tablets and media players. What’s that? I missed one? Oh, right – you just announced the Galaxy S WiFi 4.2 at Mobile World Congress. We want to help you, Samsung – why won’t you let us help you?

The Galaxy S Wifi 4.2 is the first entry into Samsung’s third generation of Android-based PMPs, fitting neatly in between the Galaxy Player 4.0 and 5.0. There’s some coniderable improvements upon the deisgn, starting with the screen: while the resolution remains 800×480, it’s now an IPS LCD, making for considerably better color reproduction and viewing angles. The rear-facing camera leaves a lot to be desired at 2.0 megapixels, but it gets a VGA counterpart on the front.

Under the hood is a 1.0Ghz processor (no word on how many cores) with 512MB of RAM, and it’s running Gingerbread (sigh) with Samsung’s TouchWiz as a topping. Storage options are 8GB and 16GB, plus an open MicroSD card slot. All in all it’s a small step for the Player-class devices, though there is at least one big improvement over the previous generation: this one gets skinny at 8.9mm, putting it in the same general size class as the Galaxy S II. There’s no word on pricing or availability just yet, but expect it to compete with the relevant iPod models. We’ll be on-hand at Mobile World Congress all week to see if Samsung has any other surprises.