Hello, being just experienced with the mp3 format and a proud new owner of the NW-hD5 from Sony I am struggling with the ATRAC3+ format. Browsing the NET there seems to be a general consensus that ATRAC3+ is superior to MP3 and yields equal quality with lower sampling rates. I am a person that is not a 100% audiophile but also does not like to compromise quality big time (at home I have a harman sourround system + elac speakers). I need a conversion bitrate that gives you a good sound with earphones as well as with the line in in the stereo and the car (BMW with professional audio system that comes with a line in for MP3 now). Is a 128 ATRC3+ bitrate sufficient, is the newly available 160 a ggod compromise, how far are both off from 256??? Thanks for any input.