<< Output devices, IE quality of headphones/speakers will play a role of course, and so will the internal sound output devices, IE, sound card.. not sure how the IPAQ has that set up.. >>
Yeah I know, but for some reason on my desktop system, a 64 kbps WMA has the hollow/tinny tone thats usually associated with low sampling rates, whereas on the ipaq I don't get that. I'm starting to wonder if it's because the ipaq has a better postfilter than the live :Q