Hi! I have listening to MD`s since 1999 and to ATRAC3 since 2003, now I have a HiMD Walkman MZ-RH710. Then I`m a very skilled listener since 25 years and like to explore my gadgets. I have compared ATRAC3 LP2 (132kBit/s) with ATRAC3+ 64kBits/s and found out that it`s not a big difference between those two. LP2 sounds less dynamic and softer compared to 64kBit/s, not much but I noticed it, then it comes to dynamic, (music that sounds less dynamic is not always less dynamic, if the music sounds softer you think it is less dynamic but it is just softer). 64kBit/s has a little harder sound that feels more dynamic but I don`t think it is. Both sounds just a little watery, very little in fact , LP2 just a little bit more, but nothing that bothers me. 64kBit/s treble is not so stable compared to LP2, but if you are listening to popular music you don`t notice it. All in all they sounds a little bit different compared to each other but I think no one is better than the other, it`s up to You to decide. I use 64kBit/s very often most because I can store more than twice as much as LP2 on a MD, and I think the SQ will do for the most of todays popular music. This is my opinion, and no one hear exactly the same as one other, and most important, how you are listening can no other than You judge. So what You prefer is the right choice.