The difference is negliable compared to the difference caused by encoding. Only thing that can cause an important difference: Clipping on decoding. If you encode music recorded at (too) high volume (> 90% of what you find in the charts) to mp3 without changing the volume, you'll get clipping on decoding. To avoid this you can use mp3gain or replaygain as used by e.g. foobar2000. On properly mp3gained files foobar2000 decoder will sound like any other decent decoder (winamp, xmplay, lame ...) but if you want all in one without worrying about clipping use foobar2000, apply replaygain (scans files and stores information in a database) and use its diskwriter to decode to .wav with replaygain enabled. _X_X_X_X_X_[small]AFTERDAWN FORUM RULES: http://forums.afterdawn.com/thread_view.cfm/2487[/small]