Now, to end the conversation...ATRAC3plus sounds fine to me. I chose it because I didn't have $500 to spend on an iPod. I bought all of the equipment I use one piece at a time, paying no more than $200/month for them. The Sony Walkman CD player was $80 (that was around October 2005), then came the Sony speakers in my car (which I got just after Christmas 2005), which were $80/pair, then came the Sony head unit (which I got around January 2006), which was $120. I download music for $0.99 per song or up to $11.99 per album, and I usually download three or four songs every month or so. I can burn up to 350 songs on a 700MB CD-R disk at 64kbps, and since I only have 190 songs, I figured it was a good investment of resources to use an old spindle of Memorex CD-Rs I had lying around instead of paying $500 for a portable music player. Again, ATRAC3plus @ 64kbps sounds fine to me, so I think this is a much better use of resources than paying mucho dinero for an iPod. Besides, I'm not really into music and stereo systems as much as everyone else is...I only got the Sony setup because the factory stereo system in my car went bad. I didn't get an iPod because I didn't want to deal with the hassle of buying extra parts just to hook it up to my stereo system. Ever heard the saying "Keep it simple, stupid"? Short, straight, and to the point...That's the way I like things.