Samsung, which rolled out the Galaxy Tab tablet last month, is set to release a personal media player, the Galaxy Player, to take on the iPod Touch, at next week’s Consumer Electronics Show (CES).

Mashable is saying that the new device will run the Android 2.2 OS, have front and rear cameras, and be available in 8GB, 16GB and 32GB of storage.

No pricing is available, but watch for the device to be cheaper than its iPod competitor.

Samsung is to be credited for moving aggressively into the tablet and personal media player market to compete with Apple – and more importantly – beat other competitors to the marketplace. Expect 2011 to be awash in tablets and iPod Touch like devices. Samsung knows that the competition isn’t just Apple – but all the other tablet makers that will be bringing products to market in 2011.