from: http://www.engadget.com/2011/08/31/samsung-launches-yp-r2-yp-z3-mp3-hd-compatible-pmps/:

Samsung has had its eyes on an HD PMP with MP3 support for some time – first announced (and later kill) IceTouch in 2010, and now the launch of the YP-YP-R2 and Z3 in the markets including Russia and Korea. Affirming that the loss / HD lossless audio MP3 is five times better than the standard variety , the company will test with the greatest access to Melon, Korea 2.2 million store music song. Until now, Samsung has only confirmed the R2 has a 3 inch screen WQVGA touch, is 0.3 inches thick and weighs about 52 grams, while the Z3, the other one has a screen, and measures 8 inches to 36 grams. The music player also supports photo and text display, FM radio and 5.1-channel surround sound. The R2 is available in black and silver and costs of 149 000 KRW ($ 140) for 4GB and 169 000 KRW ($ 160) for 8GB. The Z3 is available in white, pink and blue and costs 89 000 KRW ($ 83) for the 4 GB and 119 000 KRW to 8 GB ($ 110). There is no word yet if these devices will never see U.S. release, but check the source for more photos.