Can you hear the difference?

Can you hear the difference between an MP3 file encoded at 320kbps and one encoded at the lower bitrate of 128kbps? Technically, the file encoded at 320kbps is of better quality than that encoded at 128kbps but whether you can tell the difference depends on a number of factors: Your hearing The quality of your speakers/headphones Soundcard quality ... other random factors Go on, take the test ... I can tell the difference, so much so that I think I'm going to go back to my CDs and re-rip e