Microsoft has sometimes claimed that the sound quality of WMA at 64 kbit/s equals or exceeds that of MP3 at 128 kbit/s (both WMA and MP3 are considered near-transparent at 192 kbit/s by most listeners). In a 1999 study funded by Microsoft, National Software Testing Laboratories (NSTL) found that listeners preferred WMA at 64 kbit/s to MP3 at 128 kbit/s (as encoded by MusicMatch Jukebox).[53]