Just to throw more fuel on the fire...
A CD is encoded 44,100 samples per second x 16 bits per sample x 2 channels = 1,411,200 bits per second, or more than 3.5x more information than a 192kbps MP3.
That is a fact. I'm a bit of a DAT head, which records in 3 modes: 32k (aka LP mode), 44.1k (CD format) and 48 K. All are 16 bit 2 channel. I've used all 3 and can tell a difference between 32 and 44.1, because of the 1/2 kBPS rule. "what's that" you might ask? It was explained to me typically devide the bps by 2 and you get the frequency cutoff. 32kBPS = 16kHZ, 44.1kBPS = 22kHZ. As for 48kHZ, I guess there's a difference but it's minimal. The biggest drawback is the need for resampling if you're planning on converting a 48k recording to CD format. As I've done more research, I've noticed in some hi-fi digital forums the users consider 96kBPS 24 bit the way to go. If you do the math that's 4,608,000 which is 3 1/4 more than CD format. It was noted as the "true way to reproduce analogue sound with a digital medium" I guess you'd need a six-figure system in order to hear the difference though... I dare you to mention MP3 around those guys. Gavin __________________________________ Do you Yahoo!? Yahoo! Finance: Get your refund fast by filing online. http://taxes.yahoo.com/filing.html