In a previous discussion on this topic, it was confirmed that PG's MP3 conversion programme only produces files with relatively low bit rates. You'd be much much better using a third party convertor. You can convert wavs to MP3s in iTunes or Windows Media Player perfectly happily, or there's a good freeware programme called CD-EX available at http://cdexos.sourceforge.net/?q=download - I've used that for years, or there is dBPowerAmp, which has a really effective batch convertor. All of these work up to 320kbps and do vbr encoding, neither of which is available in the PG convertor if I remember correctly. CD-EX still works fine on Win95 for those of you still using it, and is just as happy in Vista.

Brian