To be honest, I can't tell the difference between audio formats—whether it's MP3, WAV, or even FLAC. A long time ago, I had an MP3 player and headphones that supported Hi-Fi, but I couldn't detect any difference in sound quality between the various audio formats. So, for me, I prefer MP3 because, when it comes to the balance between file size and sound quality, MP3 offers the best value for the price.