[1L]

My comparisons were to MP3 and were done at higher than 128 bitrates -- 196, I think.

My iPod songs are (mostly) ripped at 320.

In addition, the internal hardware design may not impact the sound as greatly as the analog output. If you can point me to a device that includes a digital output, I would be very interested.

[Bush2000]

My comparisons were to MP3 and were done at higher than 128 bitrates -- 196, I think. My iPod songs are (mostly) ripped at 320.

I would be very surprised if you could distinguish between AAC and WMA at high bitrates. Unless you're a dog or cat.

In addition, the internal hardware design may not impact the sound as greatly as the analog output. If you can point me to a device that includes a digital output, I would be very interested.

The iRiver H140 has a digital out. The iPod doesn't.

http://www.pcmag.com/article2/0,1759,1623026,00.asp