I can hear the difference between 192 and 320. Just that I make cd's for the car, and I make the compromise at 192 so I can get more on a cd. So generally, all mp3's are ~192 or better.

I am 30




2xAA
M80/VP150/VP160/QS8
4xM3/M22OW/M2OW/VP150OW/4xM3IC/4xM3OW
EP500/800/HSU VTF3/SVS PB2k/SB2k/SB-12