Samsung, Korea based electronics maker, unveiled a three MP3 players that can receive XM Satellite Radio. Users can tune into 160 XM stations while on the go, or listen to MP3 and WMA audio files.

Weighing 4.5 ounces and measuring just 3.7 inches high, the Samsung Helix stores 50 hours of radio programming and connects with Napster to purchase songs heard over XM. Two smaller players, the Samsung NEXUS 25 and NEXUS 50 can receive XM programming while docked in a car or at home. The color Helix will retail for $400 USD, while the NEXUS 25 and 50 will run $200 and $250. All three players will be available in the first quarter of 2006.

Oregon Scientific has announced a new waterproof MP3 player, called MP121, with FM radio and built-in pedometer ($149.95).

If you a runner, walker, skier and even swimmer, you can now listen to music in the rain and count how many steps you’ve taken. This smallish MP3 player, which measures just 2.72 x 2.07 x .83 inches, includes two separate headsets, one specifically designed for swimming with earplug-like earphones, and the other more-traditional earbuds. MP121 contain a 512MB internal flash drive.

The new MP3 player will cost just $149.95.

Samsung will be introducing a new flash MP3 player with video options at the 2006 CES convention in Las Vegas this week.

The MP3 player, labled the YP-Z5, has an LCD display just 1.8 inches. Photo viewing will be primarily in JPEG format. Audio playback will be available in MP3 and WMA formats. The Samsung YP-Z5 MP3 player available in 2GB and 4GB flash-memory versions, with a 38-hour Li-ion battery.

The Samsung YP-Z5 is expected to launch in the first half of 2006.