MP3 = LOSS at any bitrate. 320 kbps is great for earbuds - that's it. I will not waste time comparing cds to mp3. There is none. Buy vinyl and a decent table if you want to hear the recorded track in it's purest form. Until you jarheads start MAKING digital music (and some crap I hear these days sounds like 2 notes over and over... 010101010) you will always need to convert to analog to hear it. Go ahead and settle for micro speakers and video on phones. Bigger is better.