I tend to not hear a difference between 128 and 192 but when i do, i find it is worth the file size and money savings (based on how i obtain them but that is a different story). When i am importing a CD, i do AAC 160VBR. When i am getting them P2P, i get what i can get so long as its 128+. When i am getting from allofmp3, i get 128 or 192 to save money.
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