We don't really understand the mathematical mojo that powers this nifty Winamp plug-in, but we do know it makes audio files sound crystal clear. Here's the basic explanation: DFX for Winamp uses digital-signal-processing algorithms to replace high frequencies, restore lost or diminished stereo depth, increase the perceived loudness of the audio, and add rich bass sound. The result is Internet radio and compressed audio files (such as MP3s) that sound much cleaner and richer. You won't have to dig into a mess of settings to get results, since DFX for Winamp uses only a few sliders and buttons. The full version also includes 39 presets for different kinds of music, though unfortunately, the demo lets you use only three. It also disables the 3D-surround feature, which supposedly creates a surround-sound effect from a normal two-speaker setup. Nevertheless, even the trial version of DFX for Winamp makes your MP3s sound much, much better.
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http://download.cnet.com/DFX-Audio-Enhancer-for-Winamp/3000-2169_4-10048113.html?tag=mncol