Well, Samsung just announced the best S60 device on the market – beating Nokia’s yet-to-be-released N96 in every spec, except DVB-H…
OS: Symbian OS v9.3, S60 v3.2
Display: 2.8” QVGA 16M TFT LCD
Camera: 8 Megapixel CMOS with AF and Dual Power LED
Smart Reader, Image Stabilizer, Auto-Panorama Shot, Smile Shot,
Blink Shot, Wide Dynamic Range (WDR), Face Detection, Front Camera for VideoCall
Video: Video Player (DivX / H.263 / H.264 / WMV / MP4)
QVGA 120 fps Video recording, VGA 30 fps recording
Video Editing
Audio: FM Radio with RDS
DNSe 2.0
Music Player (MP3/ AAC / AAC+ / eAAC+ / WMA / AMR/ RealAudio)
Bluetooth Stereo Headset (A2DP)
3.5mm output
Other features: A-GPS
Optical Mouse, Accelerometer
Embedded 3D Games : FIFA 2008, Asphalt
Digital Living Network Alliance (DLNA)
Connectivity: Bluetooth 2.0 / USB 2.0 / Wi-Fi
Memory: 16GB Flash + External Memory slot : microSDHC™ (up to 16GB)
Size: 106.5 x 53.9 x 17.2 mm
Battery: 1200 mAh
Talk time: up to 300/510 min (3G/2.5G)
Stand-by time: up to 330 / 310 hrs (3G/2.5G)
The specs just make you drool… 8MP camera!!! 
As for the interface, dunno what’s up with Samsung providing this crap UI & theme on top of the S60… & there’s no news of whether Samsung will allow installation of apps! I hope these can be disabled by hacking the C drive! 
Hands-on video:
More info:
AllAboutSymbian.com
Mobileburn.com
Samsung INNOV8 Hands-on Preview