Between 100k and 256 I would say yes. When iTunes upgraded from 128k to 256k I could tell a difference even with the apple earbuds. When I got a decent pair of headphones I could tell even more difference between low bit rate and 256k (decent). I think 320k is a good bit rate, but my desire to stop buying entire cd's and then storing them after ripping outweighed the difference between 256k and 320k. But that is just me.