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I'd wait for a response from aberkok. He recently told me he's sold on the difference between mp3s and CDs
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I can definitely hear a difference between 128Kb mp3s and CDs, even on $50 Logitech 5.1 speakers.
Between 192Kbps and 320, though, I can't hear a damn bit of difference. Even with my stupidly expensive noise-canceling headphones.