Purely as a matter of intrest and nothing to do with the discussion above,(I agree with Tony )
I recorded a 4m. 49sec CD track in both MP3 and WAV formats . The quality of playback i found indistinguishable from the CD(apart from being mono)
The file size was a bit of a surprise :
MP3 4.526 mb
WAV 3.010 mb

I thought that MP3 was supposed to have a goodly amounty of compression.

I also have a sampler CD in MP3 it has 168 full tracks!!!

Regards Ted