They guys at Journal Du Geek have been beta testing the Samsung R1 for a bit and have posted a few photos of it comparing it to that Cowon S9. As you can see it’s quite a bit smaller than the S9 and in turn smaller (3.4” x 1.8” x .35”) than the Samsung P3 but seems to have a lot of the same features including the same UI.
The 2.6” screen comes in 400×240 pixels and will playback all the same video formats at the P3 natively without conversion: Xvid, divx, H.264, and WMV. On the audio side all the good formats are supported: WMA, OGG, WAV, AAC, and FLAC. Bluetooth will also be a feature like the P3. The firmware is still a bit rough, so once that gets ironed out we will see an official announcement soon. The 32GB version will be priced at 270 Euros- so perhaps we will see it here in the states for around $300.