如果是燒錄 MP3 的話, 音質不會有差異.


如果是 Audio CD 的話, 就必須考慮 Jitter 因素

http://en.wikipedia.org/wiki/Jitter
In the context of digital audio extraction from Compact Discs "jitter" causes extracted audio samples to be doubled-up or skipped entirely. The problem occurs because the Philips CD specification doesn't require block-accurate addressing. As a result, the extraction process will restart a few samples early or late, resulting in doubled or omitted samples. These glitches often sound like tiny repeating clicks during playback. An approach that has produced good results is to do jitter correction in software. This involves performing overlapping reads, and then sliding the data around to find overlaps at the edges. Most DAE programs will perform jitter correction.

A jitter meter is a testing instrument for measuring jitter values and is used in manufacturing DVD and CD-ROM drives.


結論就是:
比較好的片子可以降低 Jitter, 的確有可能會比較好聽.