http://mp3ornot.com/
http://www.noiseaddicts.com/2009/03/mp3-sound-quality-test-128-320/
Some don't go for MP3 at all and opt for "lossless" formats such as APE and FLAC. I'm not too picky. Amazon sells its MP3 albums at 256 bps. Good enough.
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Cheers,
Angus
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