For some of the best audio from a phone get a touch HD. It's comparable to a 1st gen iTouch. Make sure you use good headphones though as the supplied ones are always crap. Then there is the SE W995 which has some of the best SQ sony has ever put on a phone and is comparable to the touch 2G. Go to gsmarena and have a look at the phones on the site. The reviews always cover sound quality.