Hi Lauren.

As has been stated, it depends on the bit rate of the encoded files.  If you
put uncompressed WAV files on the card, sampled at 44.1 khz., you'll get 400
minutes of storage.  This would translate to 100 songs, each song being 4
minutes long.  Each minute of this method is 10 MB in size.

If you convert the filexs to mp3 at 128 kbps, which is what is the general
benchmark that manufacturers of players use, you'll get around 1,000 songs.
Each gig of storeage uses 250 songs.  This is what I use for my music.
There are those who will say this isn't a good sampling rate, but for me
it's good enough.  The best thing I suggest is for you to experiment and
decide on what you want.  As car ads say, your mileage may vary.

Hope this is useful.

Kevin Minor
[EMAIL PROTECTED]



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