Interested listeners are invited to participate in a blind listening
test:

http://www.rjamorim.com/test/multifo...sentation.html

Pits the best-sounding implementations of mp3, aac, ogg vorbis, mpc,
atrac3, and wma9 standard against each other using settings which
average 128 kbit/s over many albums worth of music.

There are 18 different musical samples of various genres to choose
from. Try one, try several, or try them all. The test is scheduled
to close May 23, at which time the decryption key will be distributed.

There's a slashdot thread he

http://slashdot.org/article.pl?sid=0...d=18 8&tid=93

and a thread on hydrogenaudio.org he

http://www.hydrogenaudio.org/index.php?showtopic=21581&

If you haven't listened to some of the better codecs at 128 kbit/s,
you might be surprised at their quality.

ff123