Just had a little subjective experiment with the 4 same tracks recorded once on *Windows Media Lossless* best quality and once on *Cyberlink MP3* best quality.
I was expecting a real noticable difference considering how much more memory the wma file took up. Infact thinking about it I expected a noticable difference right through the frequency range.
But on those 4 tracks it didn't pann out that way. I was suprised to find that although the wma file was overall better quality, the lower base range improvement was really marginal, almost non existant. Mid range was certainly better and overall 'colour' was enhanced. Earphones where adequate with a decent 8 - 22,000Hz frequency response.
Might try it again with some other tracks but again I was suprised by the marginal difference.

BTW on another note take a look at the prices of some of these earphones I didn't think they could get as expensive as this....
http://www.audiocubes.com/index.php?...cb34fb1eb96fb1