Just a matter of where you draw the line... for most computer/micro system/car speakers, 128kbps should be fine... 192/256 is a pretty basic setting for mix of compression and quality... and most encoders top out around 320. Personally I only use MP3s in the car and I encode at 256, more than good enough when coupled with road noise and the basic bad acoustics of an automobile.

Bren R.