>It seemed to be the default setting for Windows Media Player. I have no 
>particular allegiance to this format other than wanting the files stored 
>on the PC's external hard drive as a backup. Storing them with iTunes is 
>not preferred due to the fact that they are MP3 files and inaccessible 
>except with an iPod

Why do you think that MP3 is "inaccessible except with an iPod." MP3 is 
the most universal of audio formats. It is hard to find something that 
won't play MP3. Even Sony now supports MP3.

You can set iTunes as high as 320kbps to give yourself a high quality 
reference copy. You can then downsample and/or use VBR to fit more tunes 
in your Nano.


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