Higher resolution is generally better, just gotta understand how the MMe is laid out. The mini-me always converts @ 24 bit. However; when you set the front panel to 24/?? it's not going through it's dithering algorithm(uv22hr) like it would if it were set to 16/??. Thus sending a 24 bit signal to your DAT deck, which it can't handle & consequentially truncates(drops) the least signifigant 8 bits. You'll need a 24bit recorder(laptop,sd722,fr-2 etc) to take advantage of recording true 24 bit material. Hope that helps a bit.