I don't think the file size is the problem..I have larger files (800 plus mb) tht play no problem, and MUCH smaller files that don't play at all...

I beleive its the way its encoded is the problem..

So, to any Samsung representatives viewing these forums, I ask again that you look to see if this, http://www.videolan.org/ can be somehow put in a future update.. It plays just about everything...