MP3/WMA Encoding Information
Observe the following standard, sample rate, and bit rate specifications when creating an MP3 or WMA CD.
32kHz, 44.1kHz, 48kHz
32 to 320 kbps (constant bit rate or variable bit rate)
The recommended recording conditions for optimum sound quality is is 44.1 kHz sample rate and 128 kbps
constant bit rate.
Up to 4 kbps (bit rate)
48k Hz, mono channel (48 kpbs is not supported)