Honestly I don't really care what bitrate my music is, because eventually I'll be getting my hands on the CD and listening to it on my stereo instead, haha. But other than that I only have built-in speakers on my monitor so anything I listen to is more or less the same. I only listen to my songs on my computer when I feel like listening to random songs while surfing the net.
As for putting my songs into my handphone I always convert them to 128kbps as the size is smaller
