I imported all of my CDs at 320 because I figured more is better ... although I've listened to the arguments which say otherwise. 320 sounds better on my quality Sennheiser headphones and also on the car adapter ... the larger files aren't a problem because I just make a playlist to fit my 30Gb iPod. 160 or 128 sounds really thin in my Audi, even at 320 the sound is much inferior to the original CD. That's why I keep my CDs, to play in the car (6 CD changer) or through my home stereo. <br><br>I still by CDs --- for the sound quality and for the packaging graphics & liner notes.<br><br>If there comes a time in the near future where the hardware makes it simple & affordable to replace and consolidate, I'd re-rip all the CDs as Apple Lossless.<br><br>Recently I listened to an interview with Peter Gabriel as he discussed the nature of digital music. Digital recording and sound engineering technology produces the most accurate and pristine quality ever available, and it keeps getting better with enhanced multi-channel high density discs ... yet the way most people listen to music in severely compressed digital MP3s has lowered the quality from where it was on vinyl from decades ago. And that has got to change.<br><br>Couldn't agree more.<br><br><br><br><br><br>