People such as myself with >10GB of .mp3 downloads don't have the will or the time to convert everything to atrac3, especially considering WinAMP and WMP do not currently support this format (no, I will not listen through SS). IMHO, with the right 'phones (I have the Sony EX81's) and EQ set-up (a smilely minus some treble) on the RH10 (thanks for replying to my post about it btw, fellas ), I have acheived better sound quality with >128kb/s .mp3s than any iPod or iRiver can reproduce. HOWEVER, in the rare circumstances where I have acquired a music file in 64kb/s .wma, for example, SS does the liberty of converting this format to <256kb/s atrac3 upon transfer... which just sounds amazing especially considering the low-quality of the original .wma file. I shall continue ranting tommorow. All the best.