Who Took PortalPlayer's iPod Business? (SGTL, ACTS, LSI)

In the wake of PortalPlayer's (PLAY) shocker of an announcement that they're losing their iPod business (the stock's down 43% as of this writing), Wedbush Morgan analyst Craig Berger stated in a note to clients this morning that the following companies, in this order of probability, won the iPod Nano chip socket away from PLAY:

Samsung
Sigmatel, Inc. (SGTL)
Actions Semiconductor Co. (ACTS)
LSI Logic (LSI)

Berger added: 'It is likely that LSI Logic will not win this business with Apple, and given their lower PortalPlayer unit volumes we believe LSI's EPS may be negatively impacted by $0.02 to $0.03 per quarter starting in the June quarter.'