256MB of memory will hold approximately 120 songs in WMA format or 60 songs in MP3 format
512MB of memory will hold approximately 240 songs in WMA format or 120 songs in MP3 format
1GB of memory will hold approximately 480 songs in WMA format or 240 songs in MP3 format
 
 
The number of songs your MP3 player can hold will vary, depending on the length of each track and the bit rate they were recorded at. 

• Voice Recorder
• Multi Format Compatible
• USB 2.0
• Up to 42 hours playback battery time from 1 AA battery
• Playlist Function
• 4 line LCD display with white background

Voice Recorder

Samsung’s MP3 Players with Voice Recording enables you to record voice memos encoded in MP3 format with an MP3 playback function.

Multi Format Compatible

All Samsung’s MP3 Players are compatible with MP3 & WMA. Depending on the model some are also compatible with up to five formats including OGG, WAV and ASF.

USB 2.0

With speed 40 times more than that of USB 1.1, USB 2.0 uploads music in a flash.