Although this product was out in August the Samsung K5 MP3 player and speaker system is worth investigating. Using DNSe, Samsung’s proprietary Digital Natural Sound engine the K5 provides virtual surround sound in a hand-held device. The K5 has a back plane which slides up to allow the speakers to resonate. Although only two speakers Samsung claims an all natural sound with higher accuracy to tones and pitch.
Create personalized slide shows to music as the Samsung K5 has an OLED display to view pictures. With 2GB or 4GB capacity that’s up to 25,000 pics. Considering it’s an MP3 player, speaker system and digital display photo album with music the average $250USD price isn’t all that bad. Samsung K5 product page has store locator information for purchase.