I have to kind of agree with Edworf. If you're using material from a CD which is, (as all cd's are) 16-bit, then you aren't really gaining anything by converting and importing it into a 24-bit session. If you're editing that music (or whatever) you're most probably going to put your finished work onto another CD (again 16-bit) All I can see here is that you're chewing up more hard drive space by converting it to 24-bit. I can understand if you're recording a band, then it's nice to have the added headroom that a 24-bit recording will offer, but I don't see the need to convert CD's to 24-bit. Somebody please let me know if I'm missing something here..... Seeya, Matt.