..... and I can't say one sounds better (subjective) but the same recordings do sound quite different. On paper the apple lossless files have higher sample rate and bites and such but what about the source of those files? I'm confident some here could break this down. I'm far from an expert on the nuts and bolts of what I'm hearing. My CD player which is a Musical Fidelity m2scd gives me more detail like instrument separation and better vocal presentation. My files come from my mac mini into a Musical Fidelity DAC and give me a little more low end while sounding more polite. I'm sure there's other variables that come into play.