I've copied my LPs and some of my tapes to .wav files, split them into tracks, and put them on my hard drive. Now I'm about to convert them to MP3 or Ogg format. I see a lot of posts that purport to tell me how many bits per second I should go for - but you know what? I'm not sure it matters. For an old dinosaur like me, who probably ruined his hearing at Who / Allman Brothers concerts by standing too close to those stacks of Marshalls, the music quality doesn't matter so much. I hear what I hear and that's it. So, I'll probably go with 96Kbps or 128Kbps because I see a lot of people doing that, but I could probably get by with 56Kbps, because with the type of music I'd carry with me and the state of my ears, anything that sounds more-or-less like the LP is going to be "good enough" for me.