Here you will find links to various articles pertaining to the (hopefully obvious) merits of using more than 16 bits/44.1 kHz for digital audio. This page is somewhat superfluous, since anyone without a major hearing loss should be able to hear the difference. CD audio exhibits, among other things, exaggerated upper mids, harsh highs and a general lack of depth and fullness compared to higher resolution audio. Unfortunately, there are people out there who lack the proper references and audio equipment, and who tend to think that even compressed digital audio formats like MP3, Vorbis and AAC sound “good.” They don’t know what they’re missing . . .