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are you talking audio or video?
for video, xvid seems to be the best for our axims. i can play 500kbit video, at 320x240 fullscreen landscape with 22khz 56kbit stereo mp3 without dropping any frames (well maybe <1% dropped frames).
for audio, at 128kbit wma does sound pretty good in comparison to mp3. at higher bitrates I find mp3 sounds better. ogg is also a good option as it seems to retain more fidelity than mp3 does, but there are a ton of arguments either way between ogg and mp3.
oops just realized you'er talking about players, not codecs. :crooked:
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