Samsung Electronics has unveiled a mobile phone which combines a GSM (global system for mobile communications) phone with an MP3 audio player.

The SGH M-100 is aimed at the business market as well as the youth market, according to Samsung.

A dedicated key on the M-100 enables the user to switch between music and a phone conversation.

When a call is completed, the system returns the user to the point at which the music stopped, Samsung said in a statement.

The handset contains a 32Mb flash memory chip and can store up to 25 minutes of music, or approximately eight songs, according to Samsung.

In a co-branding deal struck in April, the Branson's Virgin Mobile contracted to offer the M-100 to the U.K. market in the third quarter for a price of around £300.