As I understand it you can push the actual file to your phone, and you can also list/stream songs from your machine (without downloading the actual file).

This is a fantastic feature that makes the software that much better. I can't wait for this functionality when I have my Tab, and my GF will like it as well, as we'll liberate our collection and play music anywhere in the house using the device.

Did I mention that the Tabs speakers are supposed to be very good?!

+1 Tab.