Android is on lots of phones.  In just about every shape and size.  You can find Android on every US carrier and from high-end manufacturers such as Sony (SNE), Motorola (MOT), HTC and Samsung among others.  There are also tablets coming out from Motorola, Cisco and Samsung as well as an army of cheaper brands.

But one market which Android hasn’t made a dent in is the iPod touch-sized devices.  Some of those larger, cheap Android tablets come in under $200, but none of the major device brands makes a device that isn’t anchored to a phone carrier and can fit in your pocket (though Sony is rumored to be coming out with a gaming Android).

That might all be changing soon with the Samsung Yepp YP-MB2.  While the device has been making the rounds in Korea, it is also rumored to be showing up stateside as well.  Samsung has built tons of MP3 players and simple PMPs with the Yepp brand but they haven’t been terribly popular in the US.

What will this thing be all about?

From the looks of it, you can start with a 4-inch Super-AMOLED screen T-Mobile Vibrant, rip out the phone guts and 3G parts and tone down the camera to 3-Megapixels.  Replace the back with a white cover and voila!

Apple (AAPL) sells millions of iPod touches every quarter.  That’s a big market for Samsung and Google (GOOG) to enter, especially before the Christmas buying season where Apple is extremely successful.  A PMP version of the Galaxy S platform helps Samsung get to their 10 million device goal as well.

At a similar price, would you consider this device over an iPod touch?  Before you answer that, Apple is said to be adding cameras to their iPod touch next month as well.

More new pictures below: