Custom bitrates would be fine, yes. But I'm rather dissapointed from the quality of this atrac3+ codec. I've tested all available codecs with some of the official EBU-Test Signals for lossy audio codecs (I think a link to these files was at minidisc.org) These signals are not (only) some synthetic waveforms to stress the encoder but also signals from natural instruments like a harpsichord, a glockenspiel (is it called this in english) and also a sppech sample. I found this quite useful because recording a single instrument is a not so irrealistic task one could do with this units. The original file are uncompressed PCM-Wave files of course. the harpsichord sample for Example gave quite strange results: At 256k (Hi-SP), the atrac3+ codec sometimes sounds a bit grainy in the sustain phase (I think, the a3+ codec is a bit new and the sony guys still have to tweak the parameters a bit. Sounds like the window size is a bit too small or the transitions between two windows are not smooth enough) At 64k (Hi-LP), it has (very) little less high frequencies but very smooth sound(!) with atrac3 LP2 this sample sounded the best for my oppinon. atrac3 LP4 - well, forget it. I haven't tried it with the atrac SP mode because you cannot really transfer in this mode. (I think sony knows why they didn't realize the original atrac codec as software...) This sample tricks many encoders because the waveform has very soft high frequiency parts but these are very important to recognize the sound correctly. Don't even try to encode this sample with the crappy wma-encoders :-) with the speech sample you can hear the graininess of the Hi-SP mode very good while the Hi-LP mode with 64k is absolutely perfect for speech (well, dry speech without reverb). here you will hardly notice a difference from the uncompressed original. For normal music the Hi-SP mode is ok and for recordings with the unit i normally use this mode (or PCM) but for transfers i prefer the LP2 mode because it sounds quite good and is about 3-4 times faster tha the Hi-SP codec on my PC. Well, I miss the REAL atrac codec on Hi-MD...