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WMA @ 64kbps is okay for crappy headphones or feeding into your car's cassette player IMO. And you can store 2x the music.
I am not sure if 128kbps wma is as good as 128 mp3, I prefer mp3 at that bit rate (or file size) so you can use the full range of media players (free) like Winamp or pocket music basic.
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