What smartphone has the best speaker system?

I'm thinking about buying a new phone, but want advise about which smart phone has the best speaker system for playing music & ringtones (of course!).

Thanks,
Personatones

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according to the sound first place to Samsung second place to Sony and third to Nokia

I agree that Samsung seems to have the best audio quality amongst the Androids out there, particularly the Galaxy. The again, friends with iPhones would say theirs are far superior.

Thanks for your reply - this is really helpful.

Thanks for your comments - Pinita and you both agree, so I'm looking at Samsung now. I'm willing to be persuaded otherwise though.