[tamir124]

I plan on buying one of those  2 and the soundcard or DAC or however it's called is very important to me, reviews arent talking about it and i was wondering with which phone il'l hear better with my headphones, if it matters i'm going to use ATH M-50 headphones.
 
Thanks in advance

 

[lidavidm]

They both use Qualcomm chips with the same DAC, I believe. I have the S3, and as far as I can tell it's decent. At low volume I can hear noise and hiss through my Superlux HD668B, but maybe that's a consequence of me using CyanogenMod. The volume gets quite loud (in fact even the lowest volume level is a bit too loud for me).

EDIT: the S3 supports USB DACs out of the box. There is a thread here dedicated to discussing USB DACs for Android phones. The Nexus 4 has ROMs with that capability.

EDIT2: Anandtech's Nexus review included measurements that you can check out.

 

[tamir124]

Thanks for the comment il'l check it out.