I have source material from a Sony HD camcorder 1920x1080p 60fps in h264 m2ts files. My goal is to edit said content in iMovie 09 (for simplicity - I do have FCE 4) I would ultimately like the content to be playable on my iPad as well as ATV. Currently what I did was use handbrake to change the files from m2ts to m4v format. Using Normal preset changed resolution to 1280x720 (and deinterlaced set to fast) (note i did not change the FPS setting left it at default which said same as source) This made files that were 1280x720 30fps. Which worked fine with iMovie and one exported played great on the iPad. But as I understand it these will not work on the ATV because it can only play 1280x720 at 24fps. As a test I then put that exported file from imovie back into handbrake and again used normal but only changed frame rate to 23.976 and set average bitrate to 6000 (thats what I used for all my "HD' content for the ATV. Exported and the file it came out fine. No stuttering and very very little if any loss in quality. Haven't tried it yet but that file "should" play on the ATV correct? Is there a simpler way of doing this? Should I just set the frame rate to 23.976 when i do the first encode from the m2ts to m4v? Not an expert at all the video encoding/resolution/HD stuff. Suggestions for me?