There seems to be no clear answer on this. Some sites say it has, some don't. One youtube vid noted it was absent, although that was a protoytype.
So does anyone know for sure? Not that it's on there, but I don't even trust Samsungs own site. They put the screen of the Omnia HD at 3.2 when it's actually 3.7, quite a difference!
I am aware it has google maps, but that's not confirmation of GPS. It could just be that rubbish cell based stuff.
Since GPS is important to me, it makes or breaks the deal (whenever they come out).