Besides the bit rate of an encoded piece of audio, the quality of MP3 files also depends on the quality of the encoder itself, and the difficulty of the signal being encoded. As the MP3 standard allows quite a bit of freedom with encoding algorithms, different encoders may feature quite different quality, even with identical bit rates. As an example, in a public listening test featuring two different MP3 encoders at about 128 kbit/s, one scored 3.66 on a 1–5 scale, while the other scored only 2.22.

Other than the bit rate and the difficulty of the signal, what can also affect the quality of an MP3 file?