there are a lot of factors to considder when one compairs. 1. bitrate 2. the quality of the encoder 3. the quality of the cd .. is it dirty does it have scratches. you may mail me two coppies of a song. One in mp3 and on in m4a. Make sure that they are both the same bitrate. Rick To post a message to the list, send it to winamp4theblind@xxxxxxxxxxxxxx To unsubscribe from this mailing list, please send a message to: winamp4theblind-request@xxxxxxxxxxxxx with the word unsubscribe in the subject line. Archives located at: //www.freelists.org/archives/winamp4theblind> If you have any concerns about the list, post received from the list, or the way the list is being run, do not post them to the list directly. Instead, please contact the list owners at winamp4theblind-admins@xxxxxxxxxxxxxx