I have just bought a new MP3 player for £30, its a 128MB one but also has an FM radio and a SD/MMC expansion card so I can make it a 1GB player very cheaply. It sounds very impressive with my Senheiser PX40 headphones, at the moment I am ripping WMA files as you can do this media player. I am burning them at 160kpbs. Is their any sonic differences between 160kbps WMA and 160kbps MP3 encoded with Lame?