Samsung Electronics will be introducing two MP3 players under the name Yetp into the Asian market this December. While information is a little scarce, the device will premiere at the 98 Korea Electronic Exhibition on Oct. 21. No date has been set for a US release at this time, but an article in the KoreaTimes says that Samsung does indeed plan to release the player in the states.

　　Memory sizes for the devices will incorporate 16MB or more of flash memory with the option to uses smart cards to expand its capacity.

　　Unlike the wrangling in the US over Diamond Multimedia's Rio MP3 players vs. the Recording Industry Association of America (RIAA), one of Samsung's units can actually record outside audio from external audio devices (for example you could record things onto the device like you record audio to a cassette). Diamond's Rio can only use MP3 files transferred from a PC and is incapable of recording. Diamond has said that the Rio has not violated the Audio Home Recording Act (AHRA) because it doesn't record music. Clearly, Samsung's new device may step over that line if the company decides to release a recording device into the US market.

　　At current exchange rates, the less expensive playback-only unit would sell for about US$150 and the higher-end unit capable of recording would sell for around $226.

　　GameSpot News spoke to a representative from Samsung Electronics who said pictures of the unit would be available shortly. Samsung is busy monitoring the US market and the legal issues that surround Diamond's product so it can determine how to release its products into the US. One interesting difference with the Yetp is that Samsung owns Korea's largest recording label and has fashioned the unit to use specially encrypted MP3 files. Samsung thinks that this type of server-based encryption model will help protect music artists and publishers. Could it work here in the US? Only time will tell.