This may be sacrilege, but I really have never felt like the source component is that important. Probably because I have a tin ear, but I don't hear near as much difference in source components as I do in speakers (Mark's analog stuff is really the only thing I've heard that I thought was perceptibly different, and that may have had more to do with volume, newness to the hobby, wine, etc.) I have no problem listening to the iPod through the Zen - and while most of my material is 192kbps, some is lower than that. I'm sure that I'm missing micro-detail (probably stuff that my speakers can't even play) but I don't miss anything (i.e. no listening fatigue).
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