http://www6.tomshardware.com/consume...s_creation_aac "AAC (Advanced Audio Coding) is Dolby's offering to the music community. ACC intends to offer "up to 48 channels of audio, sample rates of up to 96 kHz, and can achieve ITU-R broadcast quality at 320Kbps for a 5.1-channel audio program," according to various press releases. Compared to MP3, it claims to be of higher quality, at roughly 30% less storage space and bandwidth. It has been standardized under the MPEG-2 specification. As the time from AAC inception grows, so does the number of its supporters. Various software and hardware companies are jumping on the bandwagon to develop and manufacture products that support AAC. " Sounds like a better format then mp3, I hope it finds enough support.