The latest rumor has Samsung prepping to go head to head with the iPod touch. This device will be running Android and will be a multi media focused device. There is currently no indication that this device will be another Android phone.
A recent Bluetooth filing from Samsung points to a MID is currently in development. This MID goes by the design name YP-MB2. The YP in this title stands for Yepp which Samsung use in classifying their music players. The MB2 part suggests that this is the successor to the MB1. Other rumors have this device outfitted with Wi-Fi, Bluetooth, an AMOLED screen, a web browser and unnamed version of Android. We’ll stay on top of this rumor and see if any more information is leaked.