Quote: Unless you want better sound than 320kb MP3.

I know this is an old thread, but I just ran across it.   320 is not the maximum bitrate for AAC, only for MP3.  Nero's AAC encoder can go up to 512kb, and I think that may be the max for AAC.   If you play an AAC with Windows Media Player (using the AAC plugin for WMA), it will display...