My player is the new IPOD shuffle. It's only 1gb so at the 320 rate, I can get about 7 cd's or so on it. The question I was asking was should I rip all of my cd's again to 192 with EAC and would it be better than the quality that windows media player puts out at 320. I have actually done the on the fly conversion within the I-tunes program that turns the mp3s into 128aac files. It's not too bad, just not as clear as the original.