Wav, APE, AIFF, FLAC, and ALAC are all lossless file codecs and many audiophiles say that there is no difference in sound quality between them. I use all these file types, but feel that WAV sounds superior to the rest. I listen with Audio Technica ATHM50 headphones and a Fiio X3 (firmware 3.34). I notice better studio effects, such as reverb and echo with uncompressed WAV files. Sample rate, bit depth, and bit rate don't make much difference to my ear, but WAV sounds the most natural and defined.