AAC encoding good. 99¢ per cut not cost effective. I paid $6 for Yoko Ono's TEN track Maxi-Single of "Walking On Thin Ice" which is 72.5 minutes long yesterday — $4 less expensive. I paid $18 for 21 tracks and 141.5 minutes of Nick Warren's Global Underground Reykjavik 024 two CD box yesterday — $3 less expensive. I have a big booklet that came with it, I have three CDs that I can rip anyway I like as often as I like, and it was $7 less expensive. The Apple Music service pricing doesn't make any sense. The downloaded track must cost significantly less than the cost of buying CDs before this model will work. I think 49¢ a track is a more realistic success target price. All it means is that CDs will become less expensive than ever as retailers fight back including Amazon.com. And that's a good thing. ; ^ ) k