ya but cds can be filled with much higher quality audio files especially if it is a direct copy. mp3s are much smaller files about one meg per minute. most two minute songs will be a little over 2 megs. SO divide 64 by like 2.5 and u get like 25. Thats assuming all songs are 2 minutes. They are usually 2 and a half to three. So the 128 is probably more like 40 songs.