OK

No offence to anyone here, but you are all ignorant. TAKE ADVANTAGE OF NEWER TECHNOLOGY! USE THE MP4 AUDIO FORMAT FOR BETTER COMPRESSION AT THE SAME QUALITY!!!

Do a google search for the greatest audio converter, "dMC". Be sure to download the mp4 encoder plugin aswell. You'll just have to rename the .m4a files to .mp4. Using a QUALITY 70 (VBR) setting sounds nearley identical to 128kbps (yes ive compared carefully) at nearly half the size, and for a 96kpbs equivalent use 50 or even 60.


NOTE - Do NOT use the audio converter that comes with Nero! It creates DODGY mp4 tracks with scratches and skips!