It May SOUNDS Great!

Samsung Electronics and Bang & Olufsen announced Serenata SGH-F310.
With built-in Hi-Fi speaker and ICE digital power amp, it supports
MP3, AMR, AAC, WMA and DRM files such as OMA DRM and WMDRM. It has 4GB
HDD (?). Louis Vuitton leather case is also available. (not included)

But...... iPhone rules. :-)