Under the deal, Samsung will produce flash memory players that come with a kit enabling them to receive XM Satellite Radio content.
In addition, when connected to a docking station for the home or car, the devices will let people store XM programs. The recorded content can be played anywhere, including places where satellite signals are unavailable.
Like other MP3 players, the Samsung devices will be able store songs bought from online services and imported from personal collections. People will also be able to create customized playlists.
The players will be available in two storage capacity sizes and are likely to hit the market by the end of 2005, the companies said in a statement.
A Samsung representative said more information should be released in early fall. He added that the devices will be able to store between 25 hours and 50 hours of programming.
Pricing was not released.
XM recentlyto make the latter's content available over satellite radio.