Someone says that a 128kbps MP3 file has a CD-quality compression... that's not true... It's CLOSE to CD-quality, but if you play it in a home stereo (just like Big Bow said) you will surely notice the difference... infact a 128k MP3 file cannot have the same quality as a 1.4 Megs-per-second WAV file... It's a matter of "numbers"!!! Anyway, a 192k mp3 is the best solution: the quality is close to its best and the file length is not so large. It's useless to encode at 320kbps because the files are very big (over 12 megs). Enjoy!