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It seems like many people online say that there is no perceptible difference between e.g, 320kb/s mp3 and "flac" (which usually means CD-quality 44.1kHz 16-bit). Often sources say something about there being no way it sounds different and then talk about the Nyquist theorem [0].

Personally I don't get it as for me, there is a clear difference not only between mp3 vs. CD, but even between different bitrates beyond that. Maybe I'm not typical as I've been usually listening to stuff through studio monitors and also usually through a recording interface which handles 192kHz and >24-bit.

Definitely I noticed on certain systems you aren't going to notice a difference as the system itself is the bottleneck (i.e, bluetooth). In my experience though if you use the right driver, so ASIO or WASAPI in Windows (or anything in Mac and Linux nowadays), I can tell the difference instantly on recordings I know well.

Most music did not get released in ultra HD but some things are available in 96kHz and beyond. I recommend checking out Radiohead, Bob Marley, or Pink Floyd in ultra-HD ( >= 48kHz, >= 24-bit) as there have been releases. I have found Bob Marley - Legend in 192kHz 24-bit and it sounds incredible. You can hear each individual member of the percussion section.

[0] https://en.wikipedia.org/wiki/Nyquist-Shannon_sampling_theor...



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