QUOTE(Curtor @ Oct 15 2006, 15:23)

Option #1: you didn't hear anything different, you only think you did.
Option #2: you don't know how to do a proper ABX.
Option #3: you screwed up the transcoding.
There isn't really much else to say, the decoded soundfiles are bit-for-bit identical. There are no differences.
Answer to Option #1: I got 4/4 on the ABX test, I don't think I didn't hear no difference...
Answer to Option #2: I believe doing the ABX test on foobar is simple enough for anyone with even a little intelligence.
Answer to Option #3: How could I possibly screwed up the transcoding? Please explain.
Thanks though, I believe there is no difference theoratically, but I do hear a difference in reality, and this has been confirmed in the ABX test on foobar.