The SP-2400 is in the early development stage.
Originally built in 1987, E-Mu's 12-bit sampler is one of the most coveted instruments of its kind, and remains a high-point of the era despite its technology being obsolete by modern standards. Like Roger Linn's MPC, it's especially appreciated in hip-hop circles, but has been an important tool in dance music for decades, too.
Renders of the circuit board of the new design, dubbed the SP-2400, emerged last week, leading some to speculate that Behringer was behind the design. ISLA Instruments, a small company known for the KordBot MIDI controller, later confirmed it was behind the new product in a short statement on its website.
Although development is still in the early stages, ISLA's Brad Holland shared some preliminary details in a YouTube stream last night. While there are parallels with the architecture of the original, the SP-2400 is not meant to be a direct clone and is described as a "spiritual successor." Unlike the original, the sample time is long enough to support full tracks (Holland mentions being able to DJ with the SP-2400), and supports 24-bit. The price is projected to be under $1,000.