Hi. I have a NH700 and the reason beacause I would like MP3-playing is that when I get some music in mp3, let's say at 160kbps the loss is quite important (compressed-twice) unless you use Hi-SP. My feeling is that you're 'wasting' some space in order not to loose quality (or am I wrong?). If you've got all your audio CDs then ATRAC3Plus is wonderful.