While some find the difference between 320kbps MP3 and FLAC subtle, a portable setup with decent IEMs (In-Ear Monitors) allows you to hear the "air" around the vocals. In FLAC, the lush production of tracks like "Flying Without Wings" or "My Love" retains its full dynamic range, preventing the "rounding off" of highs often found in compressed formats. Discography Highlights for Your Portable Library