I have noted this problem when I was with Windows XP 64-bit, but it seems it goes beyond 32 or 64-bit. After having updated to the latest firmware some time ago, I couldn’t seem to convert videos from my PC to my Sansa E260 v2. I thought maybe, by happenstance, that my codec pack might be to blame. Turns out I was right. I use the Combined Community Codec Pack, and for some odd reason, SMC does not want to convert when I use it, period. It’s a very odd problem, and uninstalling it fixed it, but I put it back on now, same problem. Yet my mother’s laptop with an older version of this codec pack and vista, converts just fine. I’m not sure if this is an issue that can be fixed on Sandisk’s end, but I am letting it be known.