An NVIDIA Tegra chipset pumping away at the heart of a portable media player is no guarantee of success. See, there's this little thing called software and Samsung's YP-M1, aka Beat Player M1, still needs some tweaking. It's not awful, but the performance isn't even close to being Zune HD-like. Perhaps Samsung's using a weaker Tegra system-on-chip. We don't know. We're told that these are hand-made engineering prototypes so there's hope that Sammy can work out the kinks before these players go production.
Unfortunately, we couldn't get a real sense for the audio quality from the show floor due to the DJ mixing his decks not 10 feet from our position. What we can say for sure is that it's a fingerprint magnet, the volume buttons are hopelessly small and far too tightly packed into the upper-edge of the player, and the Gingerbread Man is dead... Fa La la lalalala la, dead. Watch the fatal pummeling from our massive beef hammers in the video after the break.