bartjy wrote:All it want to do is record into iTunes some cherished cassette tapes. iTunes doesn't used 16 bit ..
iTunes most certainly does use 16-bit (and 8-bit)WAVs - the WAV encoder on iTunes import settings can be set to either 16 or 8-bit.
I regularly import 16-bit WAVs made with Audacity into iTunes where I use iTunes to convert them to AAC 256 VBR.
I do note that you can import 32-bit WAVs into iTunes - and iTunes will happily play them - BUT they are huge. I would need a 2TB iPod to accomodate my music library at 32-bit WAV.
Which brings me to the question - just why are you using 32-bit WAVs for iTunes??
32-bit WAVs are twice the size of 16-bit WAVs and a 256 AAC file gives a compression ratio of 8 or 9 to 1 compared with a WAV (meaning that you can get 16-18 times as many songs on your iPod as you would at 32-bit).
I listen on high quality speakers and high quality headphones and I find it hard to detect the difference between these 256 AACs and the original CDs unless I listen very carefully - and there most of the difference comes from the quality DAC in my Rega CD deck.