I think that is it in a nut shell (same size) I don't think a 160kbps bit rate is good enough for my system and ears and from what I'm reading a 128 kbps AAC is equivalent to a 160kbps mp3. I sure hope Apple gives us an option down the road to purchase a higher bit rate. I guess I'll take the time to do some thorough tests, but right now it looks like I'm stuck encoding hard copies to maintain my standards. A quick question for anyone that knows about this. I understand that iTunes has a 32,000 track limit. Is that true and is there any other players out there without this limit? I am fast approaching that figure and would like to keep my master library intact instead of switching libraries all the time. tia. Regards, David On Tuesday, April 29, 2003, at 11:54 pm, Sam Hotchkiss wrote: > I haven't done any tests yet, but I have it on good authority that if > you listen to AAC vs mp3 of a similar file size side by side the AAC > wins hands down. >