for those with nw-hd1’s (cost $20 but you also receive $25 in free music from connect.com.)
features of the upgrade include:
# Ability to transfer MP3 files to the NW-HD1 without transcoding to ATRAC® format. Supports MPEG-1 Audio Layer-3, recorded at constant or variable bit rate between 32-320 kbps with a sampling frequency of 32/44.1/48 kHz.
# Addition of digital sound preset function for bass and treble levels
# Addition of file format (e.g. MP3, ATRAC3plus) and bit rate to the device display
# Improvement in sound quality when Recording level, Equalizer level, and Volume level are all set to ‘high’ or ‘loud’