i burn all my mp3 cds for my car at 320 because i wanted the best possible sound vs more music per disc. i cant really tell a whole lotta difference, i have a great cd reciever in my truck a panasonic that plays mp3 wma ... it has high pass and low pass crossovers and 3 5 volt preamp out jacks..I love it because it displays all the song names has a large display etc... what i really love is i get 5 hours of music on 1 cd... made a 6 disc cd changer uneccessary