As tainted pointed out, with the UA-5 you will have to do the M/S > L/R in post, but that's easy. I use Cool Edit for my decoding. Go to amplify > channel mixer. There should be a preset for M/S > L/R. I think it defaults to equal amounts of mid and side in each channel. It's a decent starting place to experiment from. It is possible to create some wildly different mixes, but I have found if you favor one mic too much over the other, the imaging will start to collapse. I could send you a disc of raw M/S files if you want to try it out.