File formats most definitely play an important role in their use. For me personally, I prefer to use the lossy MP3 file format only when storage issues are a concern. For instance, if a person owns an 8 Gig IPod, then the 128Kbps MP3 file format would be suitable for allowing more music to be added to the device. I have a 32Gig IPod Touch and prefer the MP3 file format at 320Kbps. I can personally hear the difference when MP3 files are compressed any lower than 320Kbps. I also prefer the MP3 file format when encoding for Internet usage. This allows for faster downloads and/or streams to multicast end users. Continue reading →