The first improvement to roll out over Blue Wave was the enhancement of the Bluetooth features and the addition of AAC format support. Samsung added the ability to connect the P2 to a cell phone, which allows the user to make and receive calls through the MP3 player using an attached pair of headphones and the P2's built-in mic. The new functionality works surprisingly well, and allows you to leave your cell phone in a bag while keeping your MP3 player more accessible. Samsung also added Bluetooth file transfer capability, though we had some issues getting this feature to work properly in testing.
Read the Samsung P2 review