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MP3 is a popular digital audio coding format. It uses lossy compression to decrease file size, which makes it useful for bandwidth-limited operations such as streaming and file sharing. MP3 has the file extension ".mp3", which originally stood for "MPEG-1 Audio Layer III" or "MPEG-2 Audio Layer III".

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Are there any audible differences between 192 and 320 kbit/s .mp3 files?

Up to today, nobody has proven with an ABX test, that he can tell the difference between 320 kbit/s CBR and LAME -V 0 VBR MP3; which does not mean that people couldn't tell the difference between MP3 and … It would be possible to make a better model for MP3 but the format lacks the capability to make use of it. …
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