> The only thing I know, is that they work with different bitrates (layer 3
> supporting lower bitrates).

Layer 3 is a more complex than Layer 2 and it offers much better quality/compression
ratio at lower bitrates. It is said that 128 kbit/s MP3 is roughly the same quality of
192 kbit/s MP2 files.

But what about very high bitrates? Which layer will sound best at 320 kbit/s?

- Zia


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