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FILE FORMAT
Whenever possible, record to WAV, even if you intend to distribute your recordings as MP3s later. This will enable you to carry out lossless editing on your master recording before doing what you want with. MP3 encodings that are upsampled to WAV for editing and reencoded to MP3 will not sound as good as your source recording. However, encoding direct to MP3 is fine if you’re just taking notes for playback on the iRiver itself, as mentioned earlier.
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