Ready for round two? Nokia is: it's put the Galaxy S III and its own Lumia 928 back in the ring, challenging Samsung's handset to an audio recording duel. The company's latest video tasks both phones with capturing a musical performance in a New York subway. Naturally, Nokia uses the clip to promote the Lumia's strengths, flipping back and forth between the 928's clear, undistorted audio, and the much noisier recording captured on the Galaxy S III.

A graphic overlay jumps and dips with the volume, peaking into the red distortion threshold whenever the view switches to the Samsung phone's perspective. "Nokia Lumia retains audio quality under high volume recording with no distortion," it reads, and indeed the Lumia's footage does sound clearer by comparison, if a bit muted. What Nokia's handset lacks in volume, however, it makes up in balance -- not only is the audio free of distortion, it also lacks the echo picked up by the Galaxy S III. Even so, the test should be taken with a grain of salt -- the proctor has an interest in the Lumia coming out on top, and the GSIII isn't Samsung's latest, exactly. Smartphone audiophiles with a discerning ear can find the full video after the break.

[Thanks, Emmett]