Well, for those of you who prefer audio quality, look into FLAC or other lossless codecs. It is a "lossless" compression format in the same way something like Winzip is lossless for programs/text when they are decompressed. The problem with the lossless codec, however, is that they are significantly larger than MP3. From a distribution point, bandwidth and server space still require a pretty tight compression format. A 320kbit MP3 for a 5 minute track is already going to be about 12 megs. The same track, encoded with something like FLAC, would likely be about 36 megs. With FLAC, the copy that is played will have the exact same data as the original uncompressed wav. But, at that point, it really needs to be determined whether or not you can truly hear the difference. I can't think of anything I've encoded at 320kbit where I could hear a difference. But, my hearing isn't so hot either.