Quote:   As a mostly-lurker here on Head-Fi but one of the lucky 147, I just wanted to chip in that I'm absolutely in love with my M-100s as well. These are easily the best all-around headphones I've ever owned -- fantastic sound, good noise isolation (they're quite usable on my daily...

It's also worth noting that bit-rates are not directly comparable between different codecs. AAC uses a more advanced compression algorithm than MP3 and can typically produce better audio fidelity at a lower bit rate.   Anytime you're dealing with lossy compression in broad strokes (as...