best sound-quality - MP3 or WMA

Question

Is there any difference in sound-quality between the following formats:

1. MP3

2. WMA

Answer 1

Depends on your definition of "difference" but I assume you mean "to the average human listener", in which case:

No, according to this http://en.wikipedia.org/wiki/Codec_listening_test#Results it was a tie with other codecs running at 128kbps bit rate.