Never mind this comment. This argument is pointless to me. I have answered the question I wanted answered, which was "Do I (personally) really need FLAC on my portaplayer?" And the answer was "no I don't". As to if I can make the difference between a FLAC and 320kbps mp3 consistetly or not, I believe so in case of professionally (and/or properly) produced tracks, otherwise no. Further testing will probably be done once I upgrade my sound system, but for the time-being, I have my answer, "I (again, personally) don't need to fill up my portaplayer with FLAC's, and can make do with mp3's"