What’s the best smartphone for recording audio?
The Lumia 1520 and Lumia Icon are undisputed industry leaders in sound recording performance.
Both carry four integrated high-performance digital microphones that never distort, yet boast a low noise floor. The in-house DSP algorithms provide directional stereo recording, accurate localization of sound sources, and studio-like fidelity.
Have a listen for yourself:
Comparison with Samsung Galaxy S4
And here also: