Good source material and very good speakers or good headphones needed
If the original source is poor (either technically or musically) or the speakers (or headphones) are not of very good quality then a high rate MP3 (256kbps or higher) is not likely to be distinguishable for the vast majority of people.
(Most headphones under £50 and most speaker systems under £500 cause far more alteration to the music than a high rate MP3 produced by a reasonable encoder. The rest of any modern sound system is so much better than the speakers (or headphones) that the speakers are the determining factor.)
For some modern "music" almost any change would be an improvement (especially the mute button!!) - a description (all too apt) of one type said that it sounded like someone kicking a metal dustbin half filled with glass bottles down concrete stairs while cursing it !!!!
Biting the hand that feeds IT
