Last year I purchased the Net MD MZ-N505. I have about 80GB of mp3 files encoded @192. I went throught the process this summer of converting these mp3s to atrac LP 2 mode. I play these atrac files on both this portable and a very cool minidisk desk called the MDS-JE480. Gee, I love this whole mini disc stuff! Back to the conversion process via Sonic Stage. I've heard a lot of talk here about how degraded the music can get going from MP3 to atrac. Well, I know that some degradation has to happen, but I really must say that it's not all bad at all. With a well encoded mp3 @ 192, I really can't say I hear too much difference when it's converted to LP 2. Does anyone out there agree with me? Maybe I need to see an ear doctor. Last question...I want to purchase a HI-MD player. Can I store my existing LP 2 files in this new type of disc? That would be great. Thanks for your help.