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NERO AAC .55vbr Not so good. WMA 256cbr (2pass is the same as 1 pass) Pretty good but not perfect like wma pro is.

According to my findings WMA pro is the best lossy codec. See here: The Original WAV file Lame 3.98 MP3 320kbs CBR Not good NERO AAC 320 CBR Slighty better than mp3 but still off 4. WMA Pro 256kbs CBR at 2 pass Near Perfect!! Not only is the codec indistinguishable from the original sound wise but it is virtually mathematically lossless through nearly the entire spectrum. Purely transparent till the very end! Others are not even close. Conclusion: Clearly WMA pro is the best and is basically lossless. Please Sony may you consider offering WMA pro for your walkman players. Specifically, I would like to see it for the nwz-s545 players (firmware upgrade). This would be a dream. The best sounding lossy codec for the best sounding mp3 player.