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Originally Posted by Emmanuel
Apart from Sony's know-how in portable hi-fi (well, they invented the thing), the NW-HD3 is using the ATRAC codec. Compared to MP3, ATRAC is a more complex compression algorithm exploiting certain psychoacoustic principles. In short, it removes the frequences the human ear can not hear as opposed to compressing the entire range. Of course, ATRAC has not got it entirely right as even though these frequencies can not be heard, they do make a difference to the overall sound. But, at this moment in time, when it comes to compressed sound ATRAC is the best I have used (I haven't used Ogg Vorbis yet).
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At bitrates over 192kbps, the difference between codecs is so minimal, especially for portable applications, that it doesn't really matter which one you use.
In a
portable application, I've got MP3s ranging from 192 to 320kbps on my iPod Mini, as well as 224kbps AAC. Using it
portably I can't tell which songs are encoded in which method. There's just not that much of difference.
At low bitrates is another story. MP3 is famous for being bad at low bitrates. Ogg is rather good; ATRAC3+ is better than MP3. The point of the matter is, who cares? Who among us sound-quality freaks are going to use a bitrate lower than 192kbps anyhow?

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Originally Posted by Emmanuel
The iPod is designed by computer geeks with high compression, highly portable files (as opposed to the unit itself) and user friendly UIs...
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The iPod is smaller than its other competitors other than the Sony. It's smaller than the iRiver iHP series and MUCH smaller than the Zen Touch.
I find that most people down on the iPod's sound because it doesn't sound the way they are used to things sounding. It has a very flat response, even out of the headphone out, which is neutral and some people don't like that. Most Sony products I've tried made after 1996 tend to have the full bass and treble signature: not my cup of tea.
Also, the iPod (both normal and Mini) are equipped with a 30mW into 32 ohms headphone output. This is vastly superior to Sony's miniscule and pointless 5mW into 16 ohms.
The iPod, to me, appears designed with sound quality first, and I'm quite pleased with the sound quality of my iPod Mini.
