I have a Dell Axim that I want to play music on when I travel. I also purchased a 512MB CF card to store music on. I definately prefer the sound of mp3's encoded at 160 instead of 128 but the file size difference is enough to make me chose 128. I read that WMA encoded at 128 sound better than mp3 files. Is that true? Is there any place that I can download samples to hear the difference?