http://www.mp3-box.org/m4a-to-mp3-quality-loss/

Is there any loss of quality from computer to iPod? (mp3/m4a)?
Hi,
I am wondering if there is a maximum bit rate or something that an iPod (Classic, 5th Gen) can support. For example and my comparison, I just purchased a song from iTunes. Using the same iPod headphones, I listened to this on both my Laptop (where the .m4a file was downloaded) and on the iPod – and seem to hear a difference.
It seems my computer (i.e. original) version has slightly more of the spectrum, especially in the bass department. Is this therefore true that the iPod does not keep all the quality or am I dreaming things?
Cheers!
There is no loss in quality from the transfer, but there is a difference, since they are different devices. Your laptop’s sound chip probably has a better frequency response than the iPod’s, which is not known for quality sound reproduction. The iPod also probably handles the AAC conversion to soundwaves differently, since it doesn’t have as powerful a processor as your computer.
However, listening with the crappy iPod headphones introduces more sound errors than either component. Invest in a decent set of headphones and do your ears a favor.
How to rip DVD to MPEG4 files for playback on iPod?