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I can tell a distinct difference between 192 and 320kbps when I'm using my kick ass Logitech Z-2300 (2.1) 200W Speakers, but on my Sony headphones it sounds almost Identical.
However, I can't tell any difference between a 320kbps .mp3 and a .FLAC file. I've read somewhere that most people wouldn't notice the higher sound quality without a good 5.1 or 7.1 sound system.
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♬ Last.fm ♬
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