Digital music formats such as MP3, AAC, and others offer a way to get your music into bite-sized files, but the problem is that for serious audiophiles, there’s too much of a sacrifice made with audio quality.

Targus says the SoundUP can take those digital music files and make them sound better by reprocessing the digital music files to create 3D and CD-quality sound. The SoundUP runs off a single AAA battery and plugs into the headphone jack of your iPod or other audio device.

We definitely recognized the 3D audio from the SoundUP—it’s that slightly echo-ish effect you may have heard from other 3D processing effects. Sometimes the 3D effect works fine, especially with simple arrangements such as basic spoken word recordings. With complex music, though, the 3D effect didn’t sound proper.

As for the CD-quality sound, we didn’t find it with the SoundUP. The SoundUP simply makes your music sound more airy instead of filling in the gaps created by using lossy music compression. All the music we listened to, from jazz instrumentals and hip-hop to guitar-driven pop rock and a capella tunes didn’t sound better. Occasionally, the SoundUP created annoying pops and crackles.

The SoundUP’s best feature is its pair of headphone jacks so you can connect a pair of headphones or speakers. A strong audio signal is sent through the two jacks.

The bottom line. We like the SoundUP as an amplified headphone splitter - but at $40, it’s a pricey one. Don’t count on it to make you music sound better.

COMPANY: Targus

CONTACT: www.targus.com

PRICE: $39.99

REQUIREMENTS: headphone jack, 1 AAA battery

Splits a single audio out so a pair of headphones can plug in. Battery powered so you can use it with an iPod on-the-go.

Audio simply sounds louder, not enhanced. Audible pops and crackles.