Westinghouse SK-26H570D - Manual (Page 61)

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English
MP3/WMA Encoding Information
Observe the following standard, sample rate, and bit rate specifications when creating an MP3 or WMA CD.
・MP3 CD
MPEG-1 Audio
32kHz, 44.1kHz, 48kHz
32 to 320 kbps (constant bit rate or variable bit rate)
The recommended recording conditions for optimum sound quality is is 44.1 kHz sample rate and 128 kbps
constant bit rate.
・WMA CD
Up to 4 kbps (bit rate)
48k Hz, mono channel (48 kpbs is not supported)
DVD PLAYER