If you encode them to MP3 then use the setting in your software for near CD Quality (Around 128KBPS)you will get a perfect sound. MP3 software removes the sounds above & below the range of the human ear. That is why they are so small. So you should get no loss of quality. All my MP3 are at this setting and work perfectly. Then you can burn them from your HDD with nero without converting to wav format.