Thanks, Alec for your response. You clearly understand the wav to mp3 procedure better than I do. I was judging by my personal experience. I released a CD and edited sound clips by recording directly from the CD in my PC into Sound Recorder. My CD is extremely clean, to say the least - Plenty of highs, if you will. Using "White Tiger" mp3 recorder, I found that using the 96 compression gave me a very good overall sound. Perhaps it is because of the CD recording. I remember when I had the recording engineer do my master, he commented how "clean" my recordings were. I guess it comes down to that I had enough "highs" to sacrifice, if you will. Anyway, if I am satisfied, I guess that is all that matters. I might add, I am pretty hard to satisfy when it comes to music and sound.