Best smart phone with AT&T?

If sound quality is important, your only real bet is the iphone 4. My next choice would be the Samsung Captivate, but I'm not a fan of Android OS' stock browser and the camera lacks a flash. 

I just picked up the HTC Aria back in July and so far I'm loving it. Much easier footprint in the hand than the Samsung Captivate or the iPhone4, and I definitely prefer HTC Sense overlay on Android compared to Motorola's Blur or Samsung's Touchwiz (though I'm getting tired waiting for the upgrade from Android 2.1). The only thing that I don't care for is the lack of physical keypad, but so far, as long as I can switch the screen to landscape mode, I've been doing alright.

Have you thought about the iPhone 4?  I've been using one since they were released and I absolutely love it.

I've tried a few Android phones I've liked, but the iPhone 4 is wonderful.  Much faster than previous versions (I had the original and the 3G), the Retina Display is superb and the extra battery life is very good.  I'm very happy with it.

Several relatives own the iPhone 4, as well, and they are crazy about it, too.

iPhone 4.

If you don't like it, you can sell it for more than what you paid for, the cancellation fee, and still have a few dollars left over.

I did a lot of research and comparing. I have a couple of friends that have iphones and I ended up buying the Captivate rather than the iphone 4 (they are both the same price with contract). My conclusions are:

Speed: Both great, will do what you need. Samsung tests slightly faster on most benchmarks. 

Camera: both 5mp and good. iphone is better (best of any phone camera IMHO)

Video: Samsung had less blurring during movement, so it is slightly better, but they both take solid HD movies. 

Web Browsing: Hands down, the Samsung and Droids in general win simply because of FLASH. If the iphone supported it, the decision would have been much tougher. I have friends that don't bother surfing the web because they are tired of missing content or seeing black squares on pages with their iphone. HUGE for me anyway. 

Memory: Both come with 16GB of memory, but the expansion slot of the Captivate allows up to 48GB of memory. That is not a small point. Apple you have no future upgrade option other than a new phone.  

Display: iphone's display is sharper with higher resolution (and smaller screen which makes it seem even sharper), but Samsung has vivid rich colors with a very black background. The Samsung also has blueish whites, but the super AMOLED screen is every bit as great to look at as the iphone. I say they both are great to look at in different ways, so you can't go wrong with either display. 

Sound: - both sound good out of the headphone jack, neither really was noticeably better to my ears. The speaker on the Captivate is definitely better, however. That may or may not make a difference for most, but if you use speaker phone or listen to music through the little speaker, it's noticeably better to me. 

Video conferencing: or whatever it's called. I don't like staring at someone's face through a phone, but if you do, the iphone is the way to go. Samsung doesn't do it. 

Personalize: If you like tweaking or personalizing the look and feel, then the Samsung is better. Apple hasn't changed it's general look much and your customization is limited against any Droid. 

Battery: Samsung tests slightly better, but they are both very good compared to what's out there. 

Multitasking: Samsung wins

Build: The iphone feels more solid and looks sexier. The Samsung is lighter and has a carbon fiber styled back plate, but I like the build of the iphone better. Once you put a case on, they look the same. And you should put a case on it unless you never drop anything. 

Most reviews I've read (that aren't tainted with misinformation and favoritism) put the Captivate and the iphone 4 on par with each other, both having strong and weak spots, which leaves it to personal taste. 

I have time to pay $25 for a restocking fee and exchange for the iphone, but I can't justify the Apple given what the Captivate offers, even though I always thought that I'd own an iphone and am still open to hearing a compelling argument. 

I would like some more discussion in hopes that I'm not missing something, but I think I'm sticking with Samsung and the openness of the Droid. Please add facts or arguments rather than the "iphone is cool, you should get it" or "Droids are better" stuff please. 

Both phones are top tier. 

1-2 years I believe if you're on a US carrier. Also, here's some comparisons between the iphone and Galaxy S/Captivate:

http://www.gsmarena.com/samsung_i9000_galaxy_s_vs_apple_iphone_4-review-500.php

http://www.phonearena.com/reviews/Samsung-Captivate-vs.-Apple-iPhone-4_id2482

I found this review to be the most accurate and without bias: 

25 minute video comparison 

Guys, is Captivate been made for AT&T/ US market only, but actually the same as Galaxy i9000?

^ Yes, the Captivate is the AT&T version of the Galaxy S. There's a different model for each of the US carriers, with slight changes. 

Go to your nearest AT&T store and play with both the iPhone 4 and Samsung Captivate before making any decisions. I once had the idea of selling my Nexus One in favor of the Captivate but that idea was quickly shot down after I held the device. I shouldn't hear creaking noises when I squeeze a premium phone-  despite the metal backing the Captivate doesn't feel like it's built to last.

What would you guys say is the best smart/touch screen phone that does not require a data plan (with AT&T)?

Anything that qualifies as "smart" requires a data plan, I believe. The only workaround I know of is purchasing a smartphone off-contract and using prepaid. (Doing so with postpaid will net you an eventual call from AT&T telling you they added a data plan to your account) Even messaging phones seem to require some sort of text package. 

Well, that sucks. I'm still using a 5 year old Samsung Blackjack 1 because there aren't really any decent phones to upgrade to, as I don't require a data plan. And I really don't wish to have to downgrade to a crappier phone just to avoid the data plan costs.