>> all limited to the same 16-bit audio... from the spec sheet of WM8994 (http://www.wolfsonmicro.com/products/audio_hubs/WM8994/), this chip able to produce 24-bit/96kHz audio, but I don't know if this is enabled on the phone.

that is the question...   but from my research from google, maybe Samsung Nexus S because it is using Wolfson chip (WM8994) and there an app to enable the extra functionality (Voodoo Control, free) and it can play lossless format (flac)? I am no so sure because I haven't heard it myself.  ...

Yeah, the samsung Nexus S actually use the same Wolfson chip like in the old Galaxy S (9000) and actually better because you only need to install an app (Voodoo Control) without need to change the kernel because it is using Gingerbread, too bad it does no have an expansion slot for microSD.

Hi,   I am planning to buy a new phone, I heard Samsung Galaxy S have good SQ (using wolfson chip + voodoo kernel mod)?  Is there any other phone with good SQ, I am not really fond with the iPhone.   My current phone is nokia 5220 XpressMusic, and my headphone is Sony XB700.   Thanks,

Quote: only 200usd? is it new? care to give the link?  

Hello, I'm from Singapore and my budget is around $100. Currently I'm using 2year old Sennheiser HD202. I'm thinking of upgrading, and last year I tested Denon 501 and I kind of like it. My question is the new version, Denon 510, better? or can you give me alternative?   I'm listen any kind...