I'm about to start creating a bunch of MP3 files that are recorded 
from my sound card playing back MIDI files created from Finale files. 
It seems to me when comparing these two files:

http://www.dfenton.com/Midi/MozartK581Arr/MozartK581ArrA.mp3
http://www.dfenton.com/Midi/MozartK581Arr/MozartK581ArrA1.mp3

there is no apparent difference in sound quality. The first is 192K 
and the second is 128K. The file size difference is significant 
enough that if the 128K files are good enough, I'll go with those.

Does anyone here any significant differences between the two? I can 
convince myself that I do, but it seems only psychological. I 
definitely hear a different between 192 and 128 with live recordings, 
but my soundcard output seems to be sufficiently less complex 
waveforms that there's no difference to my ear.

But it's incredibly difficult for me to test objectively, so I'd 
appreaciate anyone who cares to listen and let me know what they 
think.

-- 
David W. Fenton                        http://www.bway.net/~dfenton
David Fenton Associates                http://www.bway.net/~dfassoc

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