Not sure I follow/agree with your "how many kb in 20gb part and your conversion method. I don't understand properly, but there is a difference between kbits and kbytes and therefore between mbits and mbytes and gbytes, yes? Have you factored this in? As an illustration, I have "Wouldn't It Be Nice" by the Beach Boys encoded in 224kbps AAC. This is 2m25s long and comes out at approx 4.15 Mbytes.
So
4,145,152bytes/145 seconds = 28,587bytes per second
If a Gbyte is 1,073,741,824 (1MB = 1,048,576 bytes, x1024 =1GB), then 20Gb should be 21,474,836,480 bytes (right?)
21,474,836,480/28,587bytes ps = 751,210 (approx.) seconds total theoretical iPod time capacity at 224 AAC
If 1 song = 4 mins = 240 secs
Then song capacity is
751,210/240 = 3,130 songs.
I think my maths are right. More to the point, this "feels" about right to me. I'm not using a massively, uh, massive encoding rate, and I'm sure Apple wouldn't be refering to something stupid like 12kbps MP3 encoding when they say 5000 songs. Do you agree/disagree/follow my logic?
I'd appreciate anyone else's views
P