LG says the V30 will deliver audio functions never seen before in a smartphone
27

Just like last year's V20, the LG V30 includes a Hi-Fi Quad DAC (digital to analog converter), though we're talking about a new, upgraded one. Thanks to a partnership with California-based ESS Technology, the Advanced Hi-Fi Quad DAC of the V30 introduces features like digital filters and sound presets, enabling a more customizable experience, and high-quality, clear sound even with "ordinary" headphones. The official screenshots seen above provide a quick look at the level of audio customization that the V30 will bring.
Last but certainly not least, LG says it's continuing its collaboration with B&O Play (a Bang & Olufsen company), which "fine-tuned the overall sound experience" on the V30. Moreover, similar to the V20, the new device will come with high quality B&O Play earphones in the box.
source: LG
Things that are NOT allowed: