Samsung has announced its upcoming Galaxy Player (Translated Link), an Android-based device that will serve as a competitor to the iPod touch. According to the press release, the Galaxy Player will feature both front- and rear-facing cameras—VGA and 3.2 megapixel, respectively—between 8GB and 32GB of internal storage with a MicroSD slot for expansion, a 4-inch “Super Clear” 800 x 480 LCD display, a 1GHz CPU, GPS with a free 3D navigation app, Bluetooth 3.0, a removable 1200mAh battery, HD video playback, Wi-Fi, and SoundAlive audio enhancing technology. The report claims that the device will run Android 2.2 Froyo—not the newer 2.3 Gingerbread version that runs on Google/Samsung’s new Nexus S smartphone—and will have Android Market and Samsung Apps access. Notably, while the screen’s size is larger than that of the iPod touch, its resolution falls short of the fourth-generation model’s Retina Display, as does its top internal storage spec. North American availability and pricing have yet to be announced, but will likely be revealed next week at the 2011 CES, where the device is expected to be showcased.