The HTC Beats branding has nothing to do with the phone's hardware; it's rather a software experience which has been built into the phones. Now thanks to some modders at XDA developers Beats Audio has been ported to work on any rooted Android 2.3 Gingerbread device or Android Gingerbread-based ROM.The modification is available as a downloadable zip file, which can be easily flashed to your device using ClockworkMod. After that all you need to do is to enable the profile on your Android smartphone. This essentially unlocks any Android smartphone to become a Beats Audio enabled device.
For more information on how to enable Beats audio on your Android Gingerbread handset head over to XDADevelopers.