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It means both file size and sound quality.
For use on the computer, really, 192kbp or 224kbp is fine to me. If I'd really want it that high in quality, I'd go buy the CD to hear things lost in mp3. The file size for 320kbp files is just too big for me. 128kbp is bearable if I can't find anything better, like some others have said, it can be fairly noticeable between 128kbp and 192kbp, but not so much after that.
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