The Panasonic Recorder is also capable of encoding the file in WMA format. It has been reported that WMA files have noticeably better quality than MP3 files, encoded at the same bitrates. Many portable Digital Audio players now support the WMA format, so it is worth considering as an alternative to MP3.
The Panasonic Recorder, by default, records MP3 files at 56 kbit, 22,050 Hz, whereas the WMA format files are recorded at 97kbit 44,100 Hz. Using the same original WAV file, the WMA file is nearly twice the size of the MP3 file, however, the WMA file is still around one tenth the size of the original WAV file.
After silence, that which comes nearest to expressing the inexpressible is Music.