We can’t help but think of the upcoming Helio Ocean 2 when looking at this device – it’s as if Samsung took a good chunk of its design cues from fellow Korean handset manufacturer Pantech. However, it is definitely safe to say that physical design is where the similarities end… As in, hit a brick wall end. This new offering from Samsung, as noted by the ridiculous and hopefully proto-only branding seen in the picture, has audio that is powered by Bang & Olufsen by way of an internal B&O amp. Translation: This thing is going to be the music phone to end all music phones with a price tag to end all price tags. Yes, the volume may in fact go up to 11. Other features include a 3 megapixel camera, DivX support and a 2.8″ AMOLED touchscreen (we’re not sure if it’s capacitive or resistive, but it’s Samsung so we’re guessing the latter). For some odd reason, they decided to add a DJ feature where you can record tracks, scratch and add effects. Rumors slate the release of this device for May 2009, so keep your eyes peeled but don’t hold your breath. We really can’t picture any US carriers with this device any time soon but maybe we’ll get lucky with some quad-band 3G. Yeah, we doubt it too. Hit the jump for more shots of this beauty.