the variables that really matter for you in sound reproduction are d/a conversion, amplification and speakers (or in this case headphones). If you are only paying £50 for these with the Sansa, then the bit rate of your recording will be irrelevant to you.
If you have spent more than £5,000 on home equipment you may just be able to differentiate between a lossless file and a 320kbps file. You will not be able to differentiate between bit rates above 192kbps on the move. So don't sweat it and buy an ipod with a decent pair of in-ear earphones like the Shure SE310's. Review here. http://www.stereophile.com/headphones/shure_se310_in-ear_headphones/# -- NigelD ------------------------------------------------------------------------ NigelD's Profile: http://forums.slimdevices.com/member.php?userid=16888 View this thread: http://forums.slimdevices.com/showthread.php?t=73717
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