Hello Everyone. If you are new to this, feel free to check out my original post - https://www.techspot.com/community/topics/opus-test.243617/. Without further ado, let's begin. First of all, here is the original FLAC file for reference: https://drive.google.com/file/d/1dTy50g2wDuf4Lz-wGr2_Bdkd9KYdb4cH/view Song used: People are Strange by The Doors. In this test, we will test 4 lossy audio codecs: AAC, MP3, OGG, and OPUS*. All audio 'samples' will be encoded in 5 bitrates of: 48 kbps, 64 kbps, 128 kbps, 192 kbps, and 320 kbps. Every file of a certain bitrate has been sorted into folders. Which audio codec is which? Can your ears tell the difference? 48 kbps: https://drive.google.com/drive/folders/1_QsPiN1do3HwAnpUV5ZKqInRMqPXXn_d 64 kbps: https://drive.google.com/drive/folders/1INooCdo3PinBveLRMKmT6ALYV0kzuwRR 128 kbps: https://drive.google.com/drive/folders/1CLBtRlri_Mkc4XsmIOl9fM1Gw_qjkiYA 192 kbps: https://drive.google.com/drive/folders/1oNo01K2kzLRLZT1AJFT6kfydJKkAySiA 320 kbps: https://drive.google.com/drive/folders/1pgex6ISS61DcGeRukHZ0U3w1906n2DuJ P.S.: 1. Good quality headphones not required, but recommended for best audio listening experience. 2. The answer will be available in approximately 3 months. 3. Good luck! *opus re-samples audio from 44.1 kHz to 48 kHz.