Has Samsung produced a tiny, good-quality portable MP3 player? To finish this pun: Yepp. The Yepp YP-90S melds a player that can fit into your hand with good-quality sound and a clear display. The circular LCD, reasonably easy to access, shows information about the current track, including the artist name and song title. (You may want to speed up the scrolling in the Setting menu; otherwise, be willing to wait to see the name of the song.) While the limited buttons can cause some confusion at first, you'll quickly learn when to push down on the toggle and when to hit the Mode button.

The proprietary file management software, Yepp AudioManager, is a basic program that gets the job done, lets you rip directly from CDs, and sends files quickly to the player through a USB 1.1 connection. Its speed is important--you'll be using software often, as the player has only 64MB of internal memory and no expansion slots. So, while the YP-90S is a great companion for a jog (it can hold about 15 songs at 128 kbps), it isn't suitable for longer journeys. It omits rechargeable batteries, too, meaning you'll burn through a set of AAAs in a week if you use the YP-90S a couple of hours a day. As a bonus, the player comes with an FM tuner and the ability to record through the internal microphone (but it has no line-in).

UPSHOT: You can't beat the size and sound of Samsung's Yepp YP-90S, but it can hold only an hour or so of music.

SUMMARY

Samsung Yepp YP-90S 64MB internal flash memory, plays MP3 and WMA files, USB 1.1 port, 1.2 ounces, two AAA batteries, earpiece headphones; Yepp AudioManager software. $190 800/726-7864 www.samsungusa.com