Hi! My interest is in making Binaural feild recordings. I have had great success using in-ear mirophones and an old min-disc recorder. It sounds quite stunning actually! However the mini-disc has its disadvantages (like being mechanically fragile, having to carry discs around, the fragility of the discs, difficulty getting recordings onto a computer, constantly waiting for it to write to disc/write a 'TOC', eats batteries). So I am thinking about using my Cowon S9 portable media player ( which is amazing by-the-way) as a recorder. It is a 32gig Flash memory recorder and certainly plays audio back amazingly well. I am intending to make a good mic pre-amp from plans on the web (commercially sold ones cost a fortune) which should even improve the quality of the recordings as I keep hearing that mic pre-amps are of paramount importance. My only worry is that the maximum bit-rate on the S9 for recording is 256 KHZ, but it doesn't say in what format. I am assuming for the moment it is MP3. I have e-mailed Cowon for Clarity on this. What I really need to know is; Will the S9 recording at 256KHZ sound as good, worse or better than my mini-disc recordings. I am not sure what kind of compression /recording format was used on portable mini-disc machines. Can anyone help?