www.musicmatch.com is free and works fine. I've been using it for years. It converts from MP3 to Wav, wav to MP3, and MP3 to MP3 at different quality settings....from 8 to 320 kbps. K From: Sony Felberg [mailto:email@example.com] Sent: Monday, February 28, 2005 3:43 PM To: Loopers-Delight@loopers-delight.com Subject: Mp3 down sampling Hi, I have 400plus mp3 file at 64kbps that I need to convert to Mmp3 at 48bkps. Does anyone know of a cheap tool, under 100 US$, that can do this conversion is batch mode? TX!