Samsung has partnered with Doctor Soft to incorporate their Remote PC access sytem into the Samsung YP-53 Music Player.

As far as I can tell from the translation of the korean text the Samsung YP-53 carries software to access a PC from any other PC when plugging the player into a USB port. The access to the remote PC is password protected. The Cool Gate Software also allows to switch of or reboot the remote computer.
Besides the Remote Computer Access feature the Samsung Music Player supports FM-Tuner, WOW, SRS and comes in 128/256/512MB. The battery holds for 20 hours. The new Samsung YP-53 should be on the market by now, but I could not find a store.
See story on Korean Newsfolder for more details. Also take a look at Korean Cool Gate.

See also our story about the new ultra-small Samsung YP-ST5.