I'm going to try this kind of comparison, but not using foobar2000 because my computer rig is nowhere near as good as my Naim CDP. Instead I'm going to burn a CD, and each track will either come from an MP3 or a WAV. I'm a programmer so I'm going to write software that chooses the source for each track randomly. My computer rig is this: Audiophile 2496 digital coax out -> CAL Sigma II DAC -> (very long and sh**ty cable) -> DNA Sonett (amp) For CD listening I have Naim CD5x -> Cardas Neutral Reference -> DNA Sonett I ripped a CD to MP3 190 kbs, and using ordinary classical music with no cymbals or any simmilar high frequencies, I must say that the difference didn't jump out at me. (This was using my computer rig.) I would say it's less of a difference than I heard in the cable blind tests I did last week. I know that seems paradoxical, but who knows? Anyway putting it on my main rig may be more revealing.