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: