Also ... just to nit-pick, it is not the sampling rate that we are
discussing here. That is still going to be 44kHz (I think that's the
norm).
It's the compression that is the issue (as MZ was mentioning in his reply)
128 is a much HIGHER compression then 320 which is why the files are
smaller. Someone along the way told me that at high compression the range
of
frequencies is cut off (something like 30Hz - 18,000 Hz) and similar
frequency patterns are simplified to conserve space. I am not an expert on
the encoding of MP3, so all I can do is throw this out for the wolves to
chew on. With lower compression (192, 256, 320) not as many corners need
to
be cut ... hence the better replica.

Dan

Thank you for the clarification. I learn so much from this forum, I really
appreciate it.

MOSFET