as far as loading the audio back on from a CDR or leaving the WAV on your computer - I don't believe there would be any difference at all. assuming your WAV was a simple 16 bit depth / 44,100 sample rate. If it was higher than that then the WAV would be superior than the CDR version which would have to be 16/44.1 in order to played in a standard cd player. the differences between sample rates are hardly audible until you get really high with them (96k). though 24 bit is audibly superior or atleast different than 16 bit it's still very subtle. and if you think about it - it's all gonna end up on a 16 bit - 44.1khz CD anyways so it almost renders the higher sample rates useless in the end. somewhat opinionated when it comes to digital recording - mt