With talk of a CES launch for Samsung’s lingering Galaxy Player, the market might be ripe for a showdown of Android based personal media players. And it appears that some heavy hitters are ready to do battle with the Korean Samsung.

Creative’s Android powered PMP, the Zen Touch 2, is already available in Europe in 8GB and 16GB priced at approximately $291 and $322, respectively. The gadget recently hit the FCC, so it’s definitely headed our way. The PMP features a 3.2″ display (resistive) with Wi-Fi b/g/n. The 2.1 device sounds overpriced already and we haven’t even seen the American tag.

Far more interesting is Cowon’s D3 Plenue PMP, which also runs Android 2.1, though this is a heavily customized flavor. The sexy gadget holds 32GB of media and rocks a 3.7″ display at 800 X 400. It has an HDMI-out with its own TV tuner, and handles Wi-Fi and Bluetooth. It also has an accelerometer so games could be a strong point, though official Market access might not be on the menu.

Via Android Community and Engadget