Jason, using the exact same song, "David's Disarm Their Goliaths" by In Flames, encoded in ALAC and 320 kbps mp3, the mp3 only sounds about 70% as good as the ALAC, which sounds a bit clearer, a bit less grainy, a bit warmer, and has more of the nuances and textures in the song, most notably, the "fuzzy texture" to the guitar during the intro seems to vanish with 320 kbps mp3 (to my knowledge, this was a deliberately included thing). Its not that the 320 is bad per se, just that ALAC sounds better. Could I point out the difference without A/Bing it? Probably not, but amazon runs me an average of another 2 bucks per album when i buy physical CDs than itunes, so id much rather have that hard copy with that slight increase in sound than those two dollars.