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Samsung stopped producing dedicated MP3 players in 2016, however you can find them from time to time on Amazon and other 3rd party marketplaces.
Samsung P3 Palm Theatre Plus 32 GB MP3 Player (Silver) 3" TFT LCD (16:9 Wide Full Touch Screen)
Bluetooth 2.0 connectivity
FM Radio and recorder/voice recording/text
Haptic Reaction Touch Screen Controls
Built-in Speaker
Samsung P3 Palm Theatre Plus 8 GB MP3 Player (Silver) 3" TFT LCD (16:9 Wide Full Touch Screen)
Bluetooth 2.0 connectivity
FM Radio and recorder/voice recording/text
Haptic Reaction Touch Screen Controls
Built-in Speaker
