We recently did a blind listening test on the same file - encoded as a wav and different bitrate mp3s.

We could easily discern the difference between a wav and the highest (320kbs) mp3 file - much more ooph and the stop frequencies sparkled considerably more. However, we were surprised that we couldn't tell the difference between mp3 encoded at bitrates down to 128kbs.

We're often asked to provide 'the smallest practical file size' for games and web applications - so the rule would seem to be: if you're streaming music or space is at a premium, go

for 128kbs mp3s - if there are no filesize limitations, wavs are the way to go.

Geoff