Two files - 1 45 minutes, 1 60 minutes. You can bid on both or one or the other as long as you can complete them by Thursday at 5:00 PM EST. The audio is not the greatest, but my rule is if you can't get the word after two passes put [inaudible]. I do have a template for you to go by. This is not for first time transcribers. I want someone who WANTS to work, not someone who just wants money for free. Must type into MS Word (TXT, RTF, WPD, etc. will not work) template. Files are in mp3 format. Only serious bidders with high command of U.S. English structure and spelling - U.S. and Canadian bidders accepted only. Bid range per audio minute should be within $0.45 to $0.75. Do not bid per page, per line, per word. Per audio minute or audio hour only, please.