I find that, even when transfering 128K MP3 to MD, it is best to use digital I/O so further degradation does not occur. Analog sound cards often have a much poorer S/N ratio than the original MP3 file, and they often have frequency response or phase shift errors at low frequencies due to undersized coupling capacitors. The major analog problems are almost never in the codec chips, but rather are in the supporting circuitry (power supply, coupling capacitors, circuit topology and ground layout). Since MP3 intrinsically introduces a different set of problems, the analog problems get added to the already far-from-perfect MP3 source... I haven't studied the MP3 specs enough to know if 16 vs 20 vs 24 bit digital I/O makes a difference. But I do know that, given the analog quality of typical sound cards, digital I/O is definitly better transfering MP3 to MD. ----------------------------------------------------------------- To stop getting this list send a message containing just the word "unsubscribe" to [EMAIL PROTECTED]