Bang and Olufsen, also know as B&O, is partnering with Samsung to create a cell phone that will have enhanced acoustics (whatever that means). B&O is known for not only its impeccable attention to design and detail, but for its quality.
The model is to be targeted towards customers 25+, and are probably on the affluent side. There are currently other companies out there that make uber-expensive cell phones finished in platinum and gold. For instance, Nokia launched a company with a line of high end phones called Vertu (Vertu.com), and are priced in the $20,000 range (see below for pic).
The phone will be launched in 17 European countries in the 4th quarter of this year and will be available in B&O shops. No word on price just yet.