I downloaded "high" from the o2 music shop, then I encoded the same song on my pc which had been ripped at 320kbps mp3 to 45kbps ogg. When I played them on my pda, the o2 download one sounded better than the ogg one and the file was even 200kbps smaller! I thought ogg was supposed to be the best lossy codec? The file extension was .sdc.
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