Yes that's right Matt. AAC encoding is supposed to be a better sounding compression scheme but about the same size. I was encoding mp3 files at 192 kbps. Now I am encoding AAC at 160 kbps. Saving a little space yielding about the same quality. I can't tell the difference between an AAC file and an MP3 file. But Steve said we had to do it so I slavishly obeyed his order. ; ^ ) k On Sunday, June 8, 2003, at 02:11 PM, Matthew Guemple wrote: > Ok... so a 128 sample rate AAC will be "better quality" than a 128 MP3? > I don't get it. Does that not just negate the point of sampling rates? Kunga <http://www.ipod-zone.com> <http://www.cube-zone.com> <http://www.apple-zone.com> <http://www.osx-zone.com>