Thanks for the resonses
320kbps is where my converter maxes out, good to hear that will work, I will sacrifice the number of songs for the better quality. Besides SDHC cards are pretty cheap now.
After I posted this, I did the unthinkable ( READ THE MANUAL ), it confirmed the high rate for MP3 and said it would play up to WMA 9 files, so I assume it will play high rate WMA files ripped with Windows Media Player V9