About encoding, I know a program where you an encode the bitrate up to 320 kbps. Although I havn't heard a very great difference. It also converts Wav to Mp3 and Mp3 to Wav. You can find it at www.dbpoweramp.com, it's called Music Converter. THE WARLOCK Hi again, For my own part I think that MP3 files dont need too much bitrate. As I said in another mail Im a quality finder and Ive done a lot of tests about quality with MP3 compression The principe of MP3 is to compress original file keeping good quality or less quality depending the rate you take for it. I can say with experience that rate between 160 to 192 is a very good compression for quality/file size. Why should we take much file size for same quality ? I use LAME encoder and the compression quality is the best Ive found for a very good speed action. I recommend LAME with RazorLAME using bitrate between 160 and 192. See my other mails to have the optimum compression rate. Regards, GREG