The HTC Sensation XE with Beats Audio is probably one of the best value for money smartphones for an audiophile audience; Expansys has it for £300 (that's a 40 per cent discount off its £500 SRP) as part of its Deal of the Day which ends at midnight today. In comparison, other online retailers like Clove are selling it for more than £400.
The Sensation XE is essentially an improved version of the Sensation with the added attention to the audio experience. The customised Beats by Dre Audio in-ear headphones appear to be a variant of the Beats Tour Black headphones which sell for a whopping £140 by themselves.
The phone is powered by a dual core Qualcomm Snapdragon MSM8260 SoC clocked at 1.5GHz with 768MB RAM, a 4.3-inch qHD super LCD capacitive touchscreen, an eight megapixel camera with dual LED flash capable of making 1080p video recordings, a VGA front facing camera, a 1730mAh battery, HDMI Out and runs on Android 2.3.4 Gingerbread with HTC Sense 3.0.
Sadly it only has 1GB internal storage, but with the price of a 32GB microSD card coming down (Play.com sells one for less than £18), upgrading is a doddle. You can read a review of the handset on ITReviews here.