I am a new iPod/iTunes user and I have heard a lot of conflicting info. regarding the best AAC import bitrate for iPod/iTunes. Before I import 150 CDs onto my new 40 gig iPod -- a chore I hope to be a one-time-only undertaking -- I would greatly appreciate any feedback on this issue.

I understand 128 is the default and that increasing the import bitrate (supposedly) increases the quality of the music files and (definitely) lowers the iPod's total song capacity. Since I do not have an extensive music collection, I should have plenty of space to import at a higher rate, but which rate yields the best song quality?

I have heard people say that the higher AAC levels somehow yield LOWER-quality song files and that AAC performs best at 128. Is there a noticeable difference between 128 and the higher rates? If so, how much better are the higher rates? Noticeable to an untrained listener?

Thanks for all help/feedback ... Joe.

[DMBand0026]

Excellent question, and here is your answer.

Personally, I encode at 160kbps AAC, great quality, not a huge file.