I've heard MP3s encoded at 192 that my semi-trained ears can't tell the difference. I say semi-trained because I(not trying to sound special or anything) have yet to meet someone that has the ability to discern sounds better than I. In fact I had encoded some CDs to MP3@128 for the office and found the sound unlistenable. I then proceeded to let others in the office listen to the files and they said they sounded great, at which I said "Can't you hear the distortion on the cymbals?" Their response "No". The question is a simple one MP3 bitrate.........the answer on the otherhand is rather subjective considering some listeners are passive...others are actively listening. Of course their are MANY variables in encoding but also listening form one system to the next. I guess my point is that I had all but written off MP3s as a listening format. Lately in the past year I have heard certain MP3s and have to admit they sound very good, especially anything over 192.