I've configured it to rip CDs and flac files to variable bitrate AAC files at better than 320kbps. At that resolution, I can't distinguish my music from lossless with even the best audio equipment (and I've shelled out enough dough on recievers, amps, speakers and headphones that I should be embarrassed). I so like XLD that I've re-ripped most of the CDs that I had previously ripped with iTunes.
Audacity is a heck of a program-- but the process seems more streamlined with XLD once you get to know the interface.
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