Considering it's reckoned around 40 percent of the total iOS install base consists of iPod touches, the lack of a decent Android media player has been a surprise.

But now it seems that Samsung's success with its Galaxy S Android phone - around 10 million sold in 2010 - has provided the opportunity.

The Korean company is expected to unveil its 4-inch Galaxy Player in early January at the Consumer Electronics Show in Las Vegas.

What's in the box?

Its specification are listed as a Hummingbird 1 GHz chip, including an Imagination Technologies PowerVR SGX 540 GPU, running Android 2.2, with wi-fi, Bluetooth 3.0, 3.2 MP rear camera and front facing camera, GPS, HD video playback, microSD card slot, and access to both the Android Market and Samsung Apps store.

The only other difference is that it will swap out the Galaxy S' excellent AMOLED screen with a slightly less excellent Super Clear LCD screen.

Of course, the most important factor will be the price. With a fourth generation iPod touch retailing from £180-£290, Samsung will have to undercut Apple's market leader to make the most of its chance.