this would have a lot more to do with the software playing the mp3 than the atrac 
compression its self.

--
I have been surprised how good such MP3-then-ATRAC sounds on MiniDisc -- this
says alot about how good ATRAC is, that it can re-compress good 224 Kbps MP3s
and still sound very nearly like the uncompressed source.  I would expect
recompression to sound horrible but it sounds great -- much better than
typical 128 Kbps (which sounds horrible).
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