For best quality you want to play .wav files which are CD files or convert files to .flac format. Both formats are optimal.
If you don't wanna play CDs, you can simply burn tons of mp3 compressed files to a CD and play these, which i do.
I also keep a ipod with mp3s files in my car.
Regarding mp3s, you will want to download 192kps (minimum) quality. 320kps are the highest quality, and sound pretty good for most sound systems.
When you start getting into high-end car sound systems like McIntosh, then, i would stick w/ .wav or .flac format simply because you want to hear how the music was originally intended to be heard i.e. no loss in quality, non-compressed files.
Stay away from peer-to-peer networks, which could result in getting a virus on your computer..
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