44.
I've never considered myself an audiophile, and don't have a high-end sound system or high-$$$ headphones/studio monitors. Heck, I think I spent more on my most recent guitar amp than I've EVER spent on a home stereo system!
Most of my listening is done via my car
radio, PC speakers or iPod player, and I strongly doubt I'd notice any difference through that equipment. I thought I - MAYBE - noticed a slight difference between the two REM clips, but it may have just been because I was really listening for it (and expecting it). In a blind test, I'm not sure I'd be able to pick it out.
With that said, I usually encode at 192 kbps when I rip my CD's.....just because, I guess.