From:
http://tech.yahoo.com/blog/samiljan/2752
A reader writes: I just got a Samsung K5 for my birthday, but I bought almost all the tunes on my desktop on iTunes. How can I play the songs I bought on iTunes on the Samsung K5?
Though the answer to this question has been covered before—see Gina's link-tastic post from earlier this year—it bears repeating, if only to break the stranglehold that iPod and iTunes have on digital music.
The good news is that it's completely possible to (eventually) play your iTune-purchased tracks on a non-iPod player. The bad news is that it's a hassle and has some drawbacks.