MusicNet will power the service and provide the underlying technologies and content library for Samsung's subscription-based digital music service and download stores in the UK, Germany and France.
Samsung said that it is planning to expand the service throughout Europe and Asia after its initial launch phase.
The service and stores, which are expected to launch later this year, will be compatible with Samsung's forthcoming line of MP3 and portable media players, including the K5.
Customers will have access to more than two million licensed songs, including content from all major record labels and more than 40,000 independent labels.
"Listening to digital music has transcended the individual experience and now empowers consumers to bridge generations and share their experience with others, " said Seungsoo Park, vice president of Samsung's Digital AV division.
"Our forthcoming K5 media player, which will be available later this year, will offer an exciting new way to listen to and experience digital music on the go."
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