I was thinking of converting all my FLAC files. It's just that I'm not sure which setting is more efficient in preserving the original fidelity while remaining small in size: AAC 320kbps AAC 500kbps WMA8 640kpps WMA8 320kbps WMA9.2 VBR MP3 is not an option for obvious reasons. Sampling rate is set to 48KHz. I've never seen a 96KHz option in any audio converter. I don't know why, but I would like to see it implemented. Reasons for converting: Free up more hard drive space (later I'm going to convert all my videos to H264 MP4 to save even more space) & support for Windows Media Player's Library (so OGG is out too).