K, after more research, I see that there is more to Mp3 quality than just bitrate. I was also confused after being told m4a/mp4 were a file type for Ipod/Itunes music/pictures. Not that thats just the particular file they use... Get so much conflicting info about computers... ( am still a newbie!!!)Anyway...is my info correct in that, an mp3, cannot be converted to an m4a, and you need to compress from the full size WAV file. And if so, could you not un-compress an mp3 file to wav file with nero,then convert to m4a...... If that would help medina...... Does this affect quality o fthe finished file??? I have done this to mp3's to get a lower bitrate to get them to play on my mp3 player. Please don't think me a silly for asking, if makes no sense. I am interested an like to learn......