MP3 players are a retrograde step in the quality of music. More and more we are asked to play music from an mp3 player and the quality is not as good as a CD. Do people not care how good it could sound?It strikes me as rather strange that you have a fifty thousand dollar PA system and then you play 128k/bits MP3 file through it. You might as well use a high quality cassette tape. If you are going to use mp3 please at least encode them at a higher bit rate, so that they sound more like the CD. If you do an A/B test with an mp3 file and a CD you will definitely notice a lack of sound quality in the mp3. You often find with a mp3 file that time resolution can be too low for highly transient signals and may cause smearing of percussive sounds. Also you might find that some players have better encoders and decoders than others and that this also will have an effect on the percieved quality of the the sound. In general it is better to encode your mp3’s at the highest possible bitrate of 320k/bits. TheName of the game is high quality not how many songs you can fit onto a disk or in memory.