If you are not going to use it on your Ipod, Flac is more supported. No diff in sound, size is basically a tie. The only reason to not use flac is if you want lossless on your Ipod. Like Jaffecake said you will eat batteries on your ipod so you are better off using a high bitrate lame mp3 on it. Most people can't tell any difference so unless you have the blessed (some say cursed) ears use Flac for the SB and Lame for the Ipod.
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