If you mean FILE format I'd say FLAC encoded without normalization.
I think it is best because it can be tagged and retains all the music for the best sound. It is lossless.
Any file format that is lossy such as MP3 is not very good when compared to lossless on a very good listening system.
If you cannot hear the difference between FLAC and MP3 then your listening gear is not good enough to reveal the difference.
Best overall digital format on any media for me is SACD, but that is because I have a very good SACD player in my system.
And to cover all bases the best overall media for music is vinyl LPs.
A good LP on a good turntable sounds much nicer than any other source because it sounds so natural.
Red-book CD may be best because the largest and widest range of music is available on that format (as well as being lossless and unencumbered by any copy-protection).
I don't really agreed, concerning headphones at least. With a Sennheiser HE60 I've never be able to distinguish any differencebetweenFLACandMP3well encoded (320kbps or VBR V0 for example), while the size difference between these file format is huge.
But there is maybe a difference on a speaker system, concerning the aeration of the music.
Anyway, for me the most important (by far) for quality audio is the mastering job, and not the file format.
If you mean FILE format I'd say FLAC encoded without normalization.
I think it is best because it can be tagged and retains all the music for the best sound. It is lossless.
Any file format that is lossy such as MP3 is not very good when compared to lossless on a very good listening system.
If you cannot hear the difference between FLAC and MP3 then your listening gear is not good enough to reveal the difference.
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