I think Its better to choose MPEG-4 AAC by Apple
Just download iTunes and you'll get them for free
dbpoweramp music converter
and then download the plugin that will link the converter to Nero AAC
http://www.dbpoweramp.net/codecs/dBpowe ... ro-mp4.exe
since you are in CDR forum, I consider u use Nero......
Both Nero and Apple has the best MPEG-4 AAC codec
they can easily beat lame 320kbps!
AAC can handle sharp attacks much better mp3
AAC can handle surround material much better than mp3
this is what i read in most fora