Thank you very much to all who replied. There is much food for thought here. I still have the option of formatting the disks in old MD and then using SP via optical link. (I still have my old MZ-N1 player and so the disks could be played on both machines). I guess SP is not possible for newer Sony Hard Disk players (not minidisk players) but I'm not sure about this. I assume they can import and playback in lossless and other codecs not available to minidisk players? The electronic equipment should make some difference e.g. the minidisk player, the earphones used, and also the CD player which reads the digital data and thus the quality of the optical output. I've noticed this on 2 different CD players: an ARCAM and a Technics player, both using optical output to SP on MD. ------------------------------------------------------ I noticed that if I import using the Lossless option, the resulting Atrac3 plus (352) files when transferred to MD were of a warmer quality than those imported directly as Atrac3 plus (352) files. So I tried importing as WAV files and exporting in Atrac3 plus 352. There is a noticible improvement but I needed to increase the bass using the "Heavy" EQ option. I still feel that the SP is nearer to the Analogue (ADD CD) as the voice is less detatched from the overall blend. You ask which phones I use. I have 4. The phones supplied with the old MZ-N1 (MDR-E808) are better than those supplied with the newer MZ-NH1 (MDR-838) I need to turn up the volume on the newer one, (as one has to do with different HI-Fi speakers) so I assume they need more power to drive them. I also have an inexpensive Sennheiser set (MX 550) with an adjustable volume slide. There is a brighter treble on this without losing the bass. However, as a result the overall output sound is less warm and pleasing. Finally, I have a set which came with a Panasonic portable CD player. (no number given). These have great bass sensitivity and don't give too much treble. These are my preferred set. Incidentally the remote supplied with the NZ-NH1 is too short as I can't read the remote due to it being too close to my long-sighted eyes, even with reading glasses - so I need a longer phones to compensate for this. This leads to a very long combined length of remote and phones. Finally, as in Vinyl or Tape, if the original CD was first recorded in analogue (ADD), the initial sound will be almost as warm as vinyl. Compare Linda Ronstadt's "Round Midnight" 2 albums. No. 1 is ADD and No. 2 is DDD. The difference is clear. So I guess the best way to preserve ADD is to use SP? All thoughts welcome. JB.