i`m still using an e-10 and 780 deck combo as i love the e10 and hi-md does not record in atrac3 sp mode any more. i decided to rip everything using 132 atrac 3 as this is understood by my fortcoming flash player purchase and the e10 and the 780, but would have prefered some thing of higher quality, but i also wanted to fit 2 cds on a single MD. i cannot afford to save everything in wav format and then transcode down from the `perfect` copy, just to much stuff! i do not want to record into atrac 3 plus 256 and then transcode down to 132 atrac when i want o use the MD. this was going to be a perfect solution; keep the lossless compressed version in sonic stage and then when needed on MD transcode down to 132, or 192~256 atrac3+ when needed for the flash player. but its completly useless if it uses the 256 `lossless` to transcode between bit rates. really? what is the point? now we can listen to a `lossless` version on the computer, but have to listen to ashoddy version on the flashplayer/MD? why not just let it use the loss less version to transcode? it perfectly illustrates the point of `sony = 1 step forwards, 2 steps back`. good, but uselless. with i-tunes i know that the mp3 files i create can be used by any one else and can be used in other players, using their lossless algorithm i know i can encode my files inot hat and be safe in the knowledge that in future i can move the files off or transcode to a lower bitrate to fit mor eon my player, should i so wish. if sony continue to not enable to do this just for sillyness sake i WILL leave atrac and my MD`s and move my music collection across to apple and thus purchase an ipod.