Are all blank CDR'S created equal ???

I don't know if there is a sound difference, but there is certainly a quality difference based on the manufacturer (which is not the same as the brand name). Search the archives. This topic has come up before and there is a web address for a site that rates the various factories and tells you which brandsa are made in which factories.

The absolute best are Mitsu. They have a patented dye which retains data much better. I've done listening tests on Phillips, Sony, TDK, Maxell, Mitsu (gold and silver), Kodak and Niamo and the Mitsu beat em all!

Buy the Mitsu silver or Gold directly from Mitsu (see the web for details). They cost $1.42 each (with a jewel case) in boxes of 100. Not bad for the best of the best!

The Dutch government did a study to determine this very subject, I don't remember where on the web I ran across the statistics.

Their finding were the same as stated by Ehider, Mitsu was best, and a special gold version from Kodak just behind it.

Here is a link that will be helpful
http://cdrfaq.org/