.wav file and subcarrier numbers in Multicarrier systems

Dear all,

I have a confusion here. I am implementing a system in which input is an audio file ".wav". and when i convert this file into binary, a large bunch of bits are generated bcoz of the information in ".wav". I was wondering how many subcarriers will do here. I think i can not go for 64 or 128.. Any suggestions. And also if we have multiple users are transmitting their ".wav" file. How would i accommodate all their information simultaneously without degradation of QoS.

P.S. i have multiuser system running but with random data at the input. just require help with number of subcarriers. Thank You.