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The theory of MP3 audio frequency response is take the encoding bit rate and divide by 10, gives the high frequency roll off point.
For 320 Kbps that would be 32,000 Hz. Since only dogs can hear that high, humans do not perceive any loss in high frequency response.
CD quality is considered to be 128 Kbps MP3. So any higher encoding rate raises the High frequency response.
If CD quality were 128 Kbps, that would only be 12,800 Hz. I'm no dog, but I can certainly the difference between the usual MP3 and a CD. That's one reason why I never bothered to get an MP3 player, and why my speakers have super-tweeters.
Jerrys, You are correct, a 128 Kbps MP3 is not the hi-fidelity digital format audiophiles want, WAV is better at the cost of much larger audio files.
What made the MP3 so popular, was its compression and good quality sound. It is great format for the internet back when broadband was non-existent.
I can remember when 24 Kbps MP3 was the norm for audio on the dial-up internet.
Talk about poor sound, that was it.
I prefer at least 160 Kbps or 192 Kbps MP3, that gets you 16 KHz or 19.2 KHz.
My hearing does not go up to 16 KHz anymore.
Why do we find so many royality free songs that are MP3? Think about that.
Carl312: Windows 10 64-bit 8 GB RAM,AMD Phenom II X4 965 3.4 GHz,ATI Radeon HD 5770 1GB,240GB SSD,two 1TB HDs.