http://www.mars.org/home/rob/proj/mpeg/ It is an mpeg decoding plugin for winamp. I have tried it, and ironically it seems to make a difference on the mp3's that I have ripped. Unfortunatly, I cannot do an accurate test to see if it makes a difference. I suppose it could be another case of the placebo effect, I dont know. I am wondering if any of you with decent audio equipment have tried the plugin? If so, did you notice any differences?