SoftwireEngineer wrote: 
> If you cannot hear the effects of jitter, probably you will not any
> difference between mp3 and wav or any high resolution format.

Sorry, the logic here does not work at all. I can ABX *certain* mp3
files as compared with lossless original (low enough bitrate or problem
samples). But I've not heard the effect of jitter in any setup I've
listened to (inexpensive or otherwise).  Testing transparency of lossy
files is trivial. Download foobar2000 and the ABX component and try for
yourself.  It is true that *most* normal mp3 music tracks (at a
reasonably high bitrate) are very difficult to ABX compared to lossless.
Many tests have been done on this. Search at hydrogenaudio.org. You'll
also find many reports of amazement at the posters inability to tell the
difference between a high bitrate mp3 and lossless (they assume
something is wrong with their files or hearing....of course the answer
is that nothing is wrong because high bitrate mp3s are generally
transparent).

p.s. I rip to lossless because I want a lossless archive. If I ripped to
lossy, I'd be stuck with that even if a new and better lossy codec comes
along (because I wouldn't want to transcode lossy to lossy). With
lossless, I can convert my FLAC files to any sort of lossy version I
want in the future.  And because I have the FLAC files, I use them in my
home system. No reason not to.  But it would be almost impossible (for
me and most people) to ABX most of my high bitrate mp3 files from the
original lossless.


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