I would have to say the new iPhone 3G, just come out today you'll be lucky to get your hands on one next week. http://www.youtube.com/watch?v=KkHqAvubhvQ
I use N73 ME and my sister using N82. I Compared the sound already, N73 is much better (didn't try with earphone). If you wanna go for high quality sound, don't take N82. Buy the other N series or Iphone.
I hate Nokia, because of its size If I were you then certainly I would go for some light, slim and small mobile... I wish I could buy a costly phone.....
What ever, we must have wifi on mobile phone now.. So i will goes for iphone, n81, n82, n95 blah blah.. Or lets wait N96..
You can go for SE W810i i m using it from 6 months and it's running well.. it is having capacity up to 2 GB memory n 2 MP cam and ultimate sound quality with GPRS..