Wav files made by most pro audio mastering software is 24 bit whereas CDs are only 16 bit. There's no need to had the bit depth to your CD files. Music Match Jukebox (www.musicmatch.com) does wav and mp3 both serviceably. I can't tell the difference between a 192 kbit mp3 and a 16 bit wav. Truth be told I can't tell much difference between a 160 and 192 kb mp3. Also, it depends on your speakers on your computer--digital or analog, computer speaker or reference monitor, 2 speaker or satellite + sub. I would really suggest going with mp3, you can do greater than 192 kb encoding for piece of mind. Though they say 160 is CD quality and I don't know any one that can tell a 192 from a higher encoded file even side by side. Music match will do any flavor of mp3 (along with wav) you want right from a digital rip of your CD. Why waste the space with wav files. Zach