Hi. I wonder if you can help me. Actually, I record the mp3 sources files (in several compression modes 128kbs, 192kbs. 256kbs, 320kbs. etc) from the PC to minidisc in atrac3plus 256 kbs (all of theirs). But the hard disk space grow and I'm looking the perfect conversion from mp3 to atrac3plus without loose quality. Then, What is the correspondance?. Mp3 128 kbs, for example, can be converted to atrac3plus 128 kbs without loose the quality of the original file sound?. Any idea?. Thank you in advanced!.