Thanks for the link. However, from there I did find a link to a thread on hydrogen audio which slaughtered atrac. I am beginning to think that the subjective approach might prove more fruitful than the admirably complex objective analyses that you and others have provided. You have to take into account that my £17 earphones will probably not register the comparatively small differences in quality. I think I will now consider the Panasonic HJE50 or the Sony E71 canalphones or difficult to come by E888 phones that I came across on eBay a while back. When I finish my degree and start working, then I will buy me some £100 beauties but for now I am stuck at the budget section