Microsoft claims that audio encoded with WMA sounds better than MP3 at the same bit rate; Microsoft also claims that audio encoded with WMA at lower bit rates sound better than MP3 at higher bit rates.[49] Double blind listening tests with other lossy audio codecs have shown varying results, from failure to support Microsoft's claims about its superior quality to supremacy over other codecs. One independent test conducted in May 2004 at 128 kbit/s showed that WMA was roughly equivalent to LAME MP3; inferior to AAC and Vorbis; and superior to ATRAC3 (software version).[50]