I have several MDs of assorted jazz that were downloaded from MP3.com as 128K MP3's.  
I've used CoolEdit 2000 to decompress and play them via S/PDIF (TOSlink) to the MDS-PC 
recorder.   I've noticed very few artifacts that I can attribute to the MDs ATRAC 
encoding.  The biggest problem with 128K MP3 in general seems to be in the treble; it 
sometimes it sounds 
almost like a recording made with a cheap microphone.   This sound is there when I 
play the file directly from the computer and the MD faithfully reproduces this 
problem.  MDs made from CDs 
or LPs do not exhibit this.  My opinion is that the additional audible damage incured 
when recording from 128K MP3s to MD is miniscule. Factors such as choice of MP3 
decoder and type of 
connection between the PC and MD probably have far more of an audible effect than the 
ATRAC artifacts..



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