Ignoring for the moment any arguments about the qualatative aspects of ATRAC v either MP3 any other format I see many people saying they use ATRAC for gapless playback intimating that other formats don't provide it but in my experience MP3 does. I have come to the HD5 from an Archos which was pure MP3 drag and drop with Explorer and I have simply used SS to transfer 20gb worth of these onto the HD5 and it all plays gaplessly, or as near as makes no difference. As an experiment I took a particular CD and ripped it to ATRAC with SS and then ripped it again to MP3 with Audiograbber, my programme of choice for MP3. I then transferred both sets to the HD5 and compared playback and could discern no difference whatsoever in the gapless playback performance of either so what exactly is the issue here? Might I conclude that it's to do with the way folks are ripping their MP3's. Audiograbber has a setting to eliminate the gap between CD tracks and I use this but other rippers may not have this facility so is this where the misunderstanding originates. I didn't try ripping to MP3 with SS either so maybe this retains the gap. If ATRAC ripping actually resulted in a proper fade out/fade in crossover THEN I might be interested in it but otherwise I'll stick with MP3. No DRM crap to worry about either. Incidentally, whilst there was no discenable difference in gapless playback between the 2 formats the MP3 was significantly louder !