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The conversion engine is in Windows Media Player itself. Open up Windows Media Player, go to File, Copy to Portable Device, then click on the "i" button on the right side where the device shows. That screen gives you the option of selecting the quality level of the conversion. Like I said, 48kbps is great for me, since each song is approximately 1.5 MB. You can also direct convert from audio CD (about 22 MB per CD for 48kbps wma).
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Dell Axim X3i
Rhinoskin
BoxWave Cleartouch
BoxWave miniSync with wall charger
128 MB Kingston SD Card
Lexar JumpDrive Trio
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