提供一個蠻久的文章，高流量 MP3 和正版 CD，以 "同樣器材" 播放，結論是 256K 還原為 CD，與原版 CD 之間，沒有顯著差異。

c't The Magazine for Computer Technique
June/2000, p. 92: MP3-Comparison
By Carsten Meyer
Original German article: http://www.heise.de/ct/00/06/092/

Cross-examination test
http://www.geocities.com/altbinarie...al/mp3test.html
(節錄)
Our biggest surprise, however, came when we added up all the points achieved by all of the samples at each quality level: 128 kbps, 256 kbps, and CD-ROM. The samples at 256 kbps and the original CD samples achieved precisely the same score of 501 points. The 128 kbps samples clearly scored lower, with a total of 439 points. For those interested in statistics, these values of 501 and 439 differ significantly in statistical terms, with a probability of error of one percent (in scientific investigations, statistical deviations are considered significant when the probability is 5% or less). And between the 256 kbps and CD samples, which got exactly the same score, there was, of course, no statistical difference.