Released back in January at all three South Korean carriers, the low-end Samsung Galaxy M Style will become available from various retailers starting tomorrow. This “expansion” follows KCC's (Korea Communications Commission) newly introduced policy, which states that users should be allowed to buy new phones from independent retailers and use them on their network of choice.

The unlocked Galaxy M Style will be made available for just around 400,000 won ($350), which seems like a pretty fair price to pay for a modestly equipped, but solid, reliable and elegant smartphone. The handset was up for grabs at SKT, KT, and LG U+ outright, too, but the carriers charged 500,000 won (around $434) for it.

Sporting a decent 4-inch Super AMOLED capacitive touchscreen with 480 x 800 pixels resolution, the Galaxy M Style doesn’t come with the necessary hardware to be more than an entry-level handset.

The single-core 1 GHz Cortex-A8 processor is surely not an ideal platform for a gamer or obsessive web browser, while the 512 MB of RAM and 4 GB of internal memory are themselves clear indications of the phone’s place in the Android universe.

The M Style (also known as the M340S) comes with dual cameras (a 3.15MP rear-facing “shooter” and a VGA front-facing webcam), while the data options include HSDPA, HSUPA, Wi-Fi 802.11 b/g/n, and Bluetooth 3.0. In terms of software, the phone currently runs Android 2.3 Gingerbread and will probably never get a 4.0 ICS “bump”.

Still, this seems like a more than decent budget phone, especially due to its exterior, which is rather “friendly” and elegant. The handset also comes in three different colors (Platinum Silver, Blue Black and Lavender Pink), so Koreans with an eye on their finances (and fashion) will definitely get a fair deal by buying this for the equivalent of $350.

Meanwhile, Samsung doesn't seem keen to get the Galaxy M Style outside its native land, which might disappoint some of you. Then again, there are so many decent low-enders that Sammy is preparing to launch in Europe and US (like the Galaxy Chat or the Reverb), that you'll most likely find something to ease that pain.