"I just tried connecting the Pico to the S3 again. It works! I have no idea why it didn't before. There were times when I’d connect the D12 without success too. It seems you have to connect everything together in the right order. First connect the cable to the S3. Then connect the DAC to other end of the cable.
Regarding the engineering at Head Amp: It’s the real deal. Their products are expensive, but their results are second to none. I’ve had a Pico for more than 4 years now, and I’ve yet to hear a better 16 bit DAC. As of now, I’d rate it as the top option for the S3, as it’s smaller and a little better shielded than the D12. There are a LOT of DAC/amp combos out there now though, and few people have heard enough of them to make a proper comparison.
For those annoyed with the external DAC discussion, let me assure you that the S3, decent DAC chip or not, is not currently a suitable source. The noise floor with my JH13s is nothing short of abysmal. It probably sounds Ok with an efficient pair of full size headphones. I’ll try it out with my LCD2s tonight.
I understand the desire to separate these topics. Comparing phone headphone jacks is like comparing Honda Fits and VW Golfs. DAC/amp combos are more like Lamborghinis & Ferraris."
http://www.head-fi.org/t/608535/wolfson-dac-confirmed-for-galaxy-s3/480#post_8539705