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does flash handle both wav and mp3 files?
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Flash can support mp3 & wav files. There are plenty of tutorials on the internet to build a simple player using Actionscript.
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Is DHTML code fairly cross-browser compatible between IE, NS & Firefox?
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There is actually no such thing as DHTML. The D stands for Dynamic and just means that in addition to HTML, you are also using CSS or scripting like JavaScript.
In answer to your question, the only way to tell if your site is cross compatible is to test it in different browsers. It is impossible to test in every browser (there are loads of them) so I just test the big 4 (Internet Explorer, Netscape, Firefox & Opera). If it works in all of them then I am happy and it usually works in the majority of others.
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My statcounter is telling me that 88% of my visitors are using IE 5 or 6. I just can't see re-writing the code or adding code to accomodate 5% or less of my visitors who use some rouge browser to be different.
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The majority of people will be using IE but you should NOT ignore the others. They may only be a small percentage but they have had the intelligence to abandon IE and deserve to be made welcome. Just my personal opinion but I would redesign an entire site if it meant that a few extra people could see it. What is the point in building a site if you are going to restrict the people that can see it?

If I was a listener and the website didn't bother to cater for me, I wouldn't listen anymore.
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I understand your position that if your Website passes the W3 validator then ytour pages should load and display the content.
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Many people are under the misconception that once they validate their code through the W3C everyone will be able to render it correctly. Unfortunately this is not the case. The validator checks that you have included required elements, closed tags and conforms to whatever doctype you have specified. However, it does not check that this code renders properly or is compatible with browsers.
John