I really, REALLY don't hope you'll try using this experiment to justify ripping your entire CD collection to a lossy format. First, there's the obvious issue of choosing a pretty bad track, and a pretty bad method of doing the test. Even if you want to make the tests "realistic" by including crappy headphones and the like, you at least need a decent variation in in music. Second, there's the obvious issue of "what happens if I need another lossy playback format for my portable player sometime in the future?" - transcoding between lossy formats suck. Yup, I'm fully aware that for the majority of my music, I might not be able to hear the difference between 192kbps MP3 and FLAC on a portable music player while jogging near a crowded road, but listening to certain tracks at home I just might. And when storage is as cheap as it is, why would you rip your collection to a lossy format? Especially when you're doing it for archival purposes, with the intent of disposing of the physical media?