Yes, it's true that lower bit wma's are supposed to be of somewhat equivalent quality as a higher bit mp3. on my pocket pc, i converted all my mp3's to wma's so that i could fit more onto my compact flash card. wma's tend to take up less space, so that's a plus for using that type of file. its all a matter of what you want to use it for. if its just for casual listening on your pc, then i'd just stick with mp3's because of its flexibility and popular use. however, if you plan on listening to music on some sort of limited space storage volume, then wma's may be a better option. its really comes down to what you hope to achieve from this. hope this helps.