this one will download and auto-install into your Media Player 7 or 8. It features one SQAM sample. You can listen to the original sample and to the difference between WMA/MP3/RA and the original. They claim: the less difference, the better the encoding.
http://download.microsoft.com/download/win...US/xylowin8.wmd
They also quote a "report" on audio quality which you will find on the following URLs. Since they financed that report, of course WMA wins
http://www.microsoft.com/windows/windowsme...udiocompare.asp
http://www.nstl.com/downloads/Final_MSAudio_Report.pdf
Have fun. I'd like to hear your opinions about that Microsoft marketing