List price CD: $70The Amazon MP3 is less than half the cost of list price CD.
Amazon CD: $56
iTunes AAC (256 kpbs, AAC encoded*): $40
Amazon MP3 (256 kpbs, LAME encoded): $34.31 (why the 31 cents?)
I'd like a physical CD for Emily's gift, but at this price I'll burn a single representative sample from 50 song collection and put the entire set on her iPhone Christmas eve.