Overclockers Online has posted a review on the Samsung YP-U2 player

Samsung has again put together another awesome product and at a low price too. Like all portable digital audio players, one of the biggest downfalls is the included ear buds, but for such a moderately priced product it is expected. However, the audio quality, button layout, navigation, screen, and the ability to drag and drop both music and files directly into the player easily outweigh the minor design flaws.

Samsung YP-U2 Review