128kbit is about the standard that most programs compress to by default, there are other settings, but lets face it, who looks at anything other than the default settings? The more info you put on your MP3 player, the better it will sound.
We are going to have a play in a car with an iPod using as high a compression ratio as we can get, and will compare with a standard CD on a 24 bit player and an SACD as we have also have a player for that one also. ICE equipment will be with Audison amps on Focal speakers and also on a dedicated Clarion system as well.
Hope to have some results mid / late april

Wow, I’ve yet to listen to one of those, where you going to get a decent source recorded material from? I would really be interested in coming up and being a spectator to your tests. My back ground is Electronics Engineer, Sound Engineer and Hi Fi Engineer before becoming, my lasted trade, Radio Communications Engineer.
Any chance of an invite for the tests, don’t mind travelling, (pm sent).
One of the advantages of working so closely with the manufacturers is that we do get the occasional promotional and demo CD and these are often recorded at a much higher quality to ensure that when you are showing off systems to customers that they sound their absolute best.
SACD`s were in the shops around 8 years ago for a very short time, although some music specialists may still have some as they were never popular and seldom sold. We use a copy of Thriller that we were given when playing around with some pre-production In Car SACD players years ago, but I must admit that we will too have to blow the dust off both the disc and the player, as the discs wouldn`t play in standard CD players either, one of the other reasons they never caught on.
If you are going to ask if the sound of SACD is any better? well, when compared with a standard CD recording on a standard CD player, yes, its significantly better - but if you listen to a standard CD on a 24 Bit CD player, then I would have to say that the standard CD sounds just as good - no real difference, and it was because of this reaction that the manufacturers produced a range of high end 24 bit CD players for In Car use that would play ordinary CD`s instead of developing the SACD player any further.
Now, if the gadget show compared the MP3 player with a 24bit CD player, I suspect that the final conclusion may have been very different.
Zirk, by all means come down and see us, (Essex to Paignton is a long way to hear a CD) - But as I`m quite often in Stevenage, I`m more than happy to meet up somewhere and let you have a listen sometime