Previously known as the Samsung Galaxy Player, the now re-branded Samsung Galaxy S Wi-Fi 4.0 and 5.0 is a 4-inch or 5-inch version of the Galaxy S. Well, if the Galaxy S didn't have any phone capabilities or 3G/4G. Basically, the Galaxy S Wi-Fi to the Galaxy S is what the iPod touch is to the iPhone.
The specs are the same as it ever was: 800x480 screen, 1GHz processor, 3.2MP camera, front-facing camera, 8GB or 16GB models, and your usual slew of connectivity options. Interestingly, it's not going to be available in the US from the get-go, the Galaxy S Wi-Fi 4.0 (the one with the 4-inch screen) will launch in Russia and the Galaxy S Wi-Fi 5.0 will be available in Switzerland. No idea why they wouldn't launch here as we've been waiting for a good Android iPod Touch for a while now.