Besides, at a bit rate as low as 32Kbps, an MP3 audio file will be inaudible, whereas, a WMA audio file is still hearable. For instance, at the rate of 64Kbps, WMA has a nearly identical quality of the sound like that of 128Kbps, while the sound quality of MP3 audio file has a marked difference in the same situation.

The sound quality of a WMA audio file is distinctively better than that of MP3, especially under the circumstance of a low bit rate.

Although WMA and MP3 are both of lossy compression, the performance of their sound quality is still diverse remarkably.