The devices on your list being both Samsung, high-end devices, I think the audio quality would be the same on the "$10,000" headphones. But your question asks if audio quality depends on the smartphone or the headphones... and the answer is both. Pnr Status TextNow VPN I risk sounding like a broken record, but as with every audio quality question, it depends on the weakest link in the chain. Poorly designed (cheap) headphones, will definitely sound bad on any equipment - be it smartphones, or home hi-fi. Vice-versa, high end headphones with cheap, poorly designed (acoustically) smartphones will give you crappy audio, although not everyone may notice the differences. I can personally hear the difference between phones from manufacturers with good audio design/architecture like the Apple & Nokia, vs the Samsung & Nexus ones.