Samsung's flagship phone for 2008 is certainly a shot in the arm for the luxury handset market, releasing the latest in their 'Ultra' range just as LG unleashes their 'Black Label' Secret. However, the new Samsung Soul proves that they have learnt a lot from the Korean giant when it comes to creating a technically impressive phone with an air of decadence.

The Samsung Soul, with it's understated but opulent brushed metal finish and waif-like slider design, shows that they are well aware of the attention that a handsome handset can generate. The absence of a d-pad immediately redirects that attention below the 2.2-inch screen, down to the small black square beneathThis innocuous black touch screen is the Magic Touch, the unique feature which certain sets this phone apart as one of the most exciting phones this year (apart from that other one). This touch panel eschews the need for the standard four-way navigational pad, replacing it with a context sensitive screen, illuminated with the relevant keys depending on which menu or mode the phone is currently in.

With the central 'OK' bathed in a digital ring of light, the touch pad is flanked by four traditional keys(including those to answer and end calls), etched into the metal fascia. The Magic Touch provides a reassuring vibration to confirm that the correct button has been pressed. This is an excellently implemented system, and the simple visual nature of the constantly changing buttons provides swift navigation through the familiar Samsung layout.

Despite it being perfectly pitched between being tactile and sensitive, the Magic Touch's responsiveness can be adjusted according to individual tastes. In fact, that much can be said for almost all aspects of the Soul, as it proves to be refreshingly customisable. Using a more conventional photo image or theme as a base, the Samsung Soul allows for a bewildering array of options to create a unique setup.  Even the Magic Touch screen can be changed entirely, from colour to which type of icons can be displayed. As a telephone, lest we forget the primary purpose of such a gorgeous gadget, the Soul is competent. Calls sound clear, yet the reception seems to drop almost randomly on a rare occasion. The keypad is a little tough to use, consisting of metal 'strips' rather than distinct individual buttons. Often the wrong button can be pressed, or the right button is pressed and the phone presents the wrong response. Also some odd conventions with symbols and switching between the Magic Touch and button when sending an SMS made it a bit of a chore.

As nice as it looks it's no slouch under the hood either, with 7.2Mbps HSDPA for super fast downloading, Bluetooth for stereo headphones, an RDS radio and an acceptable  (and expandable) 128MB of memory. Wi-fi and GPS functionality are conspicuous in their absence however, features quickly becoming de rigeur on top-end phones.

The Soul of this phone is undoubtedly the media player, a Bang and Olufsen-driven system providing a sound quality leagues ahead of most handsets, and a lot of MP3 players. With such a beautiful audio setup, provided by the Danish firm regarded as number one in the business, why would they not provide a 3.5mm headphone connector?! The headphones provided arenot good. The bass is lost entirely, and prove almost worthless if the music has any real bite.  Unfortunately the loudspeaker doesn't fare much better, for calls as well as audio playback.

The camera is a 5-megapixel number with LED flash, which is not too difficult to use, thanks to the multi-purpose Magic Touch proving easy to get to the various options. Despite having autofocus and an impressive face recognition function, it lacks a digital zoom, and no xenon flash means no pictures after dark! Also, the lens is covered when the phone is the closed position, meaning an open and unwieldy handset when it comes to photography. However, the quality of pictures is unmistakably high, although not quite on a par with the Sony Ericsson C902, arguably the phone with the best camera on the market.

All in all the Samsung Soul definitely has the spirit to become a mass-market seller in the vein of the Chocolate and Viewty.  It has the looks, almost all the specs, and that all-important unique feature with the Magic Touch navigation. It is capable in all areas and the media player from Bang and Olufsen is in another class, but is a handset ultimately running with the pack rather than streets ahead.