to 24bit / 96Khz FLAC. Seriously, if you want to test how good your equipment really is, rip/acquire yourself some 24bit FLAC. Your ears will love you long time. If you'd like do a comparison, your average MP3 is 192kbps at 44Khz. Soooooo much more information in 96Khz FLAC. The only downside is that albums, once ripped, end up clocking in at 1GB+ (Ghosts I-V ended up at around 2.2GB for me). If you've got the hard drive space and the equipment, I'd suggest trying some out. When I say the equipment, I mean something you can't pick up at Wal-mart. Running it into your $40 Skullcandy cheap-o headphones from your laptop isn't going to cut it. It'll sound like regular FLAC, which probably sounds the same as MP3s to you people anyway.