I can't argue with your logic. Initially I thought that Atrac3plus 64kbps was a smaller file than an 80kbps MP3. It is, but not by a significant amount. The MP3 is about 34MB in size, and it's reduced to about 27MB. I'm probably wasting more time than it's worth to save a few MB's per podcast. However, one more question: Are there any utilities out there to quickly add track marks to an MP3? For example, the 34MB podcast is almost an hour long. It would be nice to slice it up, not into individual files, but into 3- or 4-minute tracks. (SonicStage had a manual process for this, which was too time-consuming.) Thanks. gpdeering