The Nvidia Tegra is the hot chip to hit the PMP and MP3 player scene. 50 Tegra devices are in the product pipes- from PMPs, mobile phones, media pads, and set top boxes. (If you are interested in the Tegra, there is a great video interview on Hexus discussing this.) So far only two have been publicly announced: the Zune HD and the Samsung M1. The M1 seems to be another worthy competitor and from the looks of the UI demos, it looks more like a successor to the P3- call it a Tegra enabled P3.
The M1 has been released in Korea with Europe to follow next month. No word on a US release, but my guess would be that we might have to wait or it may not be release due to the inclusion of DMB. Continue below for several videos of the M1.