OP - my 2 cents - you seem to be getting bombarded with 'the usual' ......
First - you have SR80is - they don't actually need amping - unless you have a really low powered portable. So don't get talked into one unless you need it.
Second - there is nothing wrong with your source - the clip and fuse are pretty clean sources. Again - you're only driving an SR80i - so enjoy the portability.
Third - all this talk of MP3 vs FLAC has been done many times. If you have a really resolving set-up, you
might be able to hear the difference. The thing is that nowadays both the LAME codec and also AAC are actually pretty good. Most people in a blind ABX won't be able to easily tell the difference between 256 AAC, 320 MP3 or lossless. The easiest way to check if you can - is to setup foobar on your PC, get the ABX comparator plugin, and test yourself. A lot of people will still make the claim that they can 'easily' hear the difference. Maybe they can. I'm not an audiophile - I just love my music - and I can say for sure that I cannot easily tell the difference. I don't have crap gear either - middle of the road yes - but it's resolving enough. When I had my DT880s (which were quite revealing) I couldn't tell either.
I really doubt - unless you have 'golden ears' that with your SR80is you'd be able to easily tell the difference.
*Note to Grado77 and others - I'm not suggesting you can't tell the difference - I know a couple of people on the forum who've done the tests and could spot the differences - but I also know they had very revealing gear. To often we hear the 'night and day' argument - but I would suggest you blind ABX yourself in your own time - it can be enlightening*
Back to OP .... my advice:
For archiving on your PC, or playback on your PC etc - use FLAC or other lossless. Reason is simple - if you ever have to transcode to another format - you want to do it from the original (lossless). Lossy to lossy is a no-no. Also - as Grado77 said, hard-drive space is cheap - so you may as well have the best format you can get.
For use on your DAP - if you don't have a lot of space / want to take a lot of your music with you - there is nothing wrong with 256 aac / 320 mp3 or V0 mp3. You get good quality and space to boot.
Finally - this comment ....
Quote:
COWON J3 has powerful output..........I always use lossless with mine........It's a great piece of gear, and highly regarded.....much better than any ipod:
Only half right. Yes it has a powerful output and it is a pretty good player. I'd argue that the latest iPod Touch / iPhone4 is as good. the debate has been made many times before on head-fi. The new Touch/iPhones have decent internals. Add the Equ or Equaliser apps and they are very good players. And yes I have tried the J3 - and I owned an iAudio7 (which was fantastic). In the end though, after comparison, I went with the Touch - for me it was a better DAP. Either choice (Cowon, iPod or Sansa) is a good choice depending on what features / price bracket you think you'll need.
Hahyun92 - if you decide to climb the audio scale (get new cans) that actually need amping - then come back and get some advice. In the meantime, as long as your MP3 are a reasonable bitrate, and were ripped and converted correctly using the latest software,
just use what you have - and enjoy the music!