I just encoded some songs in both ogg format and mp3. Ogg at 128 and mp3 at 192 and using my crappy SBLive Platinum sound card and Sony DJ headphone the ogg songs sounds better. Not a night and day difference but detectable. I ripped a CD that my high school band(PC: Wind Ensemble) made( We we like the best in the country). I guess Ill be re ripping my entire CD collection again.