This panel addressed current breakthrough developments in music and sound for the Internet. Beginning with presentations from several Net audio pioneers, the session evolved into an active discussion between the panelists and the audience. Issues included: 3D sound on the net; levels of detail in Web audio; avatars and their voices; the move toward an interactive audio specification; general music on the Web; and sound communities. Examples of the panelists' work were presented on high-end audio systems. This rare opportunity to join the leading developers in defining and understanding the issues and effects of music and audio on the Internet was not a "how-to" session. It addressed: "What's up, what's next, and why?"