Rumors of the Nokia Lumia 928 have been surfacing and now Nokia is also teasing smartphone enthusiasts. First, the Finnish company posted a landing page of the handset on its website. Then the company released an official video giving us glimpses into the Lumia 928's camera's low-light and optical image stabilization (OIS) capabilities. And now the company has released a video teaser showing off the handset's audio-recording capabilities.

The video starts and ends on a New York subway, where a band is playing and you can see two guys, both holding a smartphone recording the band play. As Nokia is making a comparison of Lumia 928 and the Samsung Galaxy S3, it's most obvious that one of the guys is using a Lumia 928 and the other a Galaxy S3.

The video goes on to show how the upcoming Windows Phone 8 (WP8)-powered Lumia 928 can record distortion-free audio, while also comparing the feature with that of the Galaxy S3.

"Best-in-class audio. See how the new Lumia's digital high-performance microphone takes on the competition to record distortion-free sound even in the noisy NY subway," according to Nokia.

Nokia doesn't reveal any other feature of the handset.

The Lumia 928 is currently the most-anticipated WP8 device and many market observers believe that Nokia will launch the handset in May. Nokia has a press event planned for May 14 in London, and many reports suggest that the Lumia 928 may appear at this event.

However, the Lumia 928 is expected to head to the U.S. carrier Verizon. The carrier also has a 'special announcement' event planned for May 22, so it should not come as a surprise if the Nokia takes the curtains off the Lumia 928 at the Verizon event.

The launch of the Nokia Lumia 928 seems impending, as the company is releasing video teasers so frequently. We will have to wait and see when Nokia takes the final wraps off the Lumia 928.

Check out the video released by Nokia.