Please please please watch the recording levels. I have recently listened to a few MP3 offerings from our boards and found that most are recorded at a very high level. This causes massive distortion and very little post record can be done to correct this. When using Audacity make sure that the peaks of your recordings are within the 0.5 marker. Anything outside this range tends to be distorted and causes clipping. This is more noticeable when converting to MP3. Always do a test record to ensure that the levels are set properly. I have heard many good performances which obviously have a lot of time spent on mixing and recording but this is somewhat wasted becuase the basic recording level was set too high.