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in theory, wma files are suppose to be as good as an mp3 file at double the bit rate.
Assuming that the standard bit rate for mp3 is 128kpbs (which is the "standard" rate for preserving CD quality music, and possibily 160kpbs or higher for classical music), the equilvalent bit rate for wma files should be at 64kpbs.
IMHO, 32kpbs or lower should only be reserved for voice recordings. I know because I have a lot of voice recordings (lectures etc) which I encode using 20kpbs, sometimes even down to 16kpbs. The "metallic" sound at this lower rate for voice is detectable but bearable.
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Palmax PD500C >> Axim 400MHz
2 x Lexar 256 SD; 1 x Integral 64 CF
Krusell case with slide swivel clip
Lowe Pro D-Res 120 pouch
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