I'm working with 160kbps OPUS music files. From what I heard at lower bit rates, OPUS just shines. I'm converting the OPUS files to mp3, and I may be going crazy. I've converted them to 160kbps mp3, and 256kbps mp3. I can hear the difference between the two MP3's on my headphones, but how is that possible if the original OPUS file was only 160kpbs? The 160 mp3 definitely sounds more compressed. So that begs the question, are low resolution OPUS files equivalent to higher resolution mp3's?