This thread is a real coincidence because I just used MP3 and WMA for the first time. Using a Latin jazz CD, I compared MP3 at 256 kbps and WMA at 128 kbps, with the original CD. I used Roxio's Easy CD Creator version 5 Platinum software to convert several tracks from the CD to the compressed formats. I used a SlimX as my CDP, and listened with a Grado SR325 headphone connected directly to the SlimX. By comparing the same jazz bands using MP3, WMA, and the original CD, it was clear that the WMA version sounded much better than the MP3 version, but also that the original CD version was still noticeabley better than the WMA version. As a result of this test, I will reject use of compression, and listen only to regular CDs and SACDs.