Of course, the sound quality will change. MP3 is lossy compression, some signals will be ignored during compression, and different compression ratios will have different effects on sound quality. However, to hear the difference in sound quality depends on the quality of audio files, playback equipment and ears. The high bit rate of 320k MP3 can't be distinguished by ordinary playing equipment and wooden ears.

In the last two pictures, the lossless spectrum and MP3 spectrum of the same song, we can clearly see the cut-off part of MP3.

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MP3 file