I use MP3 to WMA conerter 1.3.3. I downloaded a trial version at
www.download.com. I use it with my WMP. I convert my MP3's to 20kbps and don't notice one bit of a difference in the sound quality. I really don't see how anyone else does either. Besides, it helps me make the most out of my 32MB CF card. When you use the Axim with headphones it sounds like CD quality.