I have SonicStage 4.3. It refuses to import the 16 kHz MP3 files, but will import the 40 kHz MP3 files. Sonic Stage will transfer the 40 kHz file without conversion, but then the NW-E403 indicates CANNOT PLAY, or something similar. If I convert it to 66 kHz ATRAC3 etc., it plays okay. I guess there's no audio benefit to converting it to a higher sampling rate (e.g. from 40 to 192 kHz).