I've tried two different utilities to do the conversion of music files from WMA to MP3 format. (I want to make a CD with a few hours of listening rather than carry a number of CDs) In each case the file conversion has worked OK BUT the MP3 files are almost exactly twice as big as the WMA files whereas I expected them to be much smaller. In the conversion I accepted the default bit rate of 128. I'm running Windows XP. Any ideas?