Offering specs similar to its iOS rival, the Galaxy Player 5.0 makes a gallant attempt at beating the iPod Touch at its own game, but falls short in audio quality.

Unless they really want the larger 5-inch screen, platform-agnostic users will probably not find enough reasons to pay $70 more for the Galaxy Player 5.0 than they would for the iPod touch, which has more apps, a more colorful screen, and a better camera.

The Samsung Galaxy Player 5.0 is a tough sell. If you're looking for a fun, pocketable, kid-friendly media player with a glut of games and apps, the $199 iPod Touch is a slam dunk. ... 7-inch tablets like the Amazon Kindle Fire or Barnes & Noble Nook Tablet offer more media bang for your buck.

This device is good for bringing along on the airplane to play some videos and play some simple games, for handing to your kid if you don’t want him to smudge up your $400 smartphone, and for showing off your tiny portfolio.

If it weren’t for the [$270] price tag, I’d have no qualms recommending this mini-tablet for anyone looking for a small Android device for watching movies, surfing the web, or playing games without requiring a monthly data plan.