thanks for answers
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With that said, Foobar has builtin Replaygain, and Winamp doesn't (at least they didn't). I understand their latest release, with the right MP3 plugin does, but it's still not built-in the way it is in Foobar.
What does it really mean for me? I use to run MP3Gain 1.2.2 (track gain, 89dB) over all new mp3s I make, so does built-in replaygain make any sense for me ? and if it does, why is it ?
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Though I don't use it, Foobar does have more options for resampling, and output bit-depth. While these don't inherently make it "sound better", it may make your sound card happy (and happy cards sound better than unhappy ones...).
Well again, I don't really understand the resampling issue. My knowledge only go so far that only way I make my soundcard happy is wiping the dust from it..
So let's start here: I own Hercules GameTheatre 7.1 external soundcard, for encoding mp3 is use LAME 3.90.3 APS, so it makes mp3s at 44kHZ (22kHz for each channel, right). So what is the role of resampling here? How does it work? (has lowpass filter used in APS to do anything with it?)
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the additional DSP's (for example) are redundant, or low-quality
sure, what I was really asking for was, if there are "sound" related plugins that have been tested and are really recommendable?
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In terms of DSP's, Foobar has the basic's covered. There are some commercial DSP's missing for Foobar. For example, I miss the iZotop Ozone plugin for Winamp. However, 4Front has a DSP's offering similar features. Plus, the Convolver for Foobar kicks ass, and as far as I know doesn't exist for Winamp.
what are those used for ?
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Many of the plugins for Winamp are visualization related. This is an area where Winamp is clearly ahead of Foobar. But obviously, this has nothing to do with sound.
I don't have a definitive answer. But having previously been a Winamp user, I can say this: For Winamp, if you use Modern Skins, CPU utilization is much higher than Classic Skins. I've noted that Winamp using Classic Skins is comparable to Foobar.
I don't use modern skins or visualisation plug-ins. I really likes things as simple as possible

and instead of "watching" sound I prefer to hear it as good as it can be. This is why I am asking my questions. I followed this forum's recommendations while encoding my music, and I ask (if there are) for any while decoding..

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Your questions related mostly to sound. There are other reasons to use one vs. another. I suggest you judge for yourself. Use one for a couple weeks, then try the other. It's not like picking one prohibits you from changing your mind.
Well now I use Winamp (5.03a) because I am used to it and for the reason I want to use my TV card Remote Controller to control Winamp's playback. But I don't really want to go so far to judge for myself and spend the weeks doing work that did someone before probable better what I would. For me it's like wasting time with LAME commandline options while I know that there are people which spent a lot of time doing their great work with LAME AP settings... you know