A belated thanks guys... interesting answers. I converted some tracks to 64 kbps and some to 135kbps (ATRAC 3). The results are very good in both cases, perhaps a little better in ATRAC3, but sometimes it's hard to tell between 64, 135 and 192 kbps. Could this be because the original recording (which I won't get hold of very easily) dates back from the early sixties? (I mean the source is not extremely good quality soundwise)