Back in the day, I used a MAS Player with a Blizzard 1230 Mk4 50MHz and 16 megs of RAM. I Played 192k MP3s from my SCSI CD-Rom with no problems.
I challenge anyone to notice the difference in audio definition at any higher rate than that...
AndyC
Actually, it rather depends on the audio and the other compression options. I have some stuff that sounds different at 192 and 256kbps.