To me, mp3 sounds better even though microsoft says that WMA can sound better and takes up less space. I really like the openness of mp3 compared to WMA
Don't know about the detailed technical aspects, but I like to rip CDs into 96 Kbps WMA. They sound decent enough (for me, at least) and they are small so that I can fit a bunch of them into a CF card for portable music.
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