Hi,

I do have some experience in this area and I'd like to pass on some info that may help you>

1. Before worrying about sampling rates, etc, it is far more important to worry about the encoder used for the conversion. A good and free way to go is to download Audacity. Also download the LAME encoder!!! This is very important. Make sure that encoder is installed in the Audacity folder in your Program files. When you export your WAV files in Audacity, LAME will be used automatically.

2. Bit and Sample rate are important, as well as choosing variable bit rate (VBR) You can do an experiment yourself, try converting to MP3 and make 2 files, 1 with VBR, the other without. Next, choose at least 160 for the first file, and 256 for the second. You will hear a big difference! Also you should notice that the 256 VBR file has much smoother and realistic dynamics.

I use BIAB everyday in making new tracks for my iPod, as I play many gigs with this setup. I am always on the lookout for a better way to do the above procedure. Maybe other posters have some great tips I don't know about, but this should get you pointed in the right direction.

Ed