BTW...foo_abx 1.3.1 report foobar2000 v0.9.4.2 2009/02/09 16:29:47 File A: D:\audio\digital audio resolution test files\96k24b.wav File B: D:\audio\digital audio resolution test files\mp3-48k320kbps.wav 16:29:47 : Test started. 16:31:04 : 01/01 50.0% 16:31:25 : 02/02 25.0% 16:31:39 : 03/03 12.5% 16:31:50 : 04/04 6.3% 16:32:12 : 05/05 3.1% 16:32:20 : 06/06 1.6% 16:32:30 : 07/07 0.8% 16:32:43 : 08/08 0.4% 16:32:44 : Test finished. ---------- Total: 8/8 (0.4%) Easy. The "T" of "I'm t ravelling light" is changed by the mp3 encoding. This is the first time I listened to it. I agree it's a nice recording in many ways. It would have to be butchered by noise reduction to go onto a CD though. Play that as-is on the radio today and the hiss would be dragged up to be louder than the music. I don't know what mp3 encoder + settings you used (and hissy recordings are a challenge to mp3 in general) but I bet it can be encoded better than that. Cheers, David. P.S. EDIT: That "24/96" recording looks like it was copied in the analogue domain from a CD. There's a null at 22kHz, a little crap (completely unrelated to the music) a little above it, and then nothing but noise, tens of dB down, above that. I hope Arny was joking somewhat with his figures though - there's clearly real audio information in the speech transients up to 20kHz, and a 6kHz LPF is easily detected. While I'm sure you could take the bitdepth right down (especially as it's a 96k recording), lossyWAV wants to keep 16 bits at a few points. The recording, as given, only peaks at -13dB, so the top 2 bits aren't being used either. Maybe it gets louder later on.