The Galaxy Player did not take off as expected. This phone-less market is largely owned by the iPod touch. But that has not kept HTC from having a go at it.
The HTC Beat could be just what's needed to get the youngings expected about Android and give Google's mobile platform a fight chance against the entrenched iPod touch in the entertainment realm. It'll have a full Android experience as well as Beats Audio's sounds.
However, there is very little information about the Beat at this time. Here's a pic of it from a German HTC fan site (sourced from Android Guys).
I think a lot of folks would love to have the Android experience but the expensive voice and data plans. Personally, I'm expecting this to be huge if a few things happen. HTC has to position the Beat with some high-end specs. That's what Apple does with the iPod touch. I like to see 4"-4.5" screen, dual-core CPU, and 16-32 GB of storage.