True. MP3's at any bit rate will still sound less like the CD - it's plain mathematics. But a lot of people either don't care about the difference or they can't hear the difference due to other reasons (hard of hearing, use the music in noisy enviroments, etc). WAV files are CD clones, but they are huge!! FLAC files are bigger than mp3's, but smaller than WAV's and have "almost" the same sound as CD's. I say almost because I happen to be one of the people who can hear a difference - albeit a very small difference with FLAC. I hear it in the "air" and "quality" to the music. Oh well, whatever. FLAC is still the best sounding format to use when you store your music onto your computer. I have my music mostly in mp3 format @ 320 kps simply because it's the most widely accepted format around - ANY music program, streamer, media server, etc will recognize mp3's, not many will recognize FLAC files.