I'm soon to do a massive batch conversion of my DVDs to iPod/iTunes format for easy syncing on and off the 5G iPod, and a soon-to-be-purchased 16GB Touch. I'm trying to ascertain the best resolution and bit-rate for optimum viewing on the Touch, without going crazy on space. (Mac Pro Q2.66 + Raid 0 (1.5TB) helps this massive encoding process btw) Apple base their size calculations on "Video capacity based on H.264 1.5-Mbps video at 640-by-480-pixel resolution combined with 128-Kbps audio." I'm thinking that I could probably live on about 850Mbps Video, 160Kbps Audio With the resolution set to as close as possible to the native res of the iPod Touch/iPhone Screen. Thoughts? Suggestions? What settings do you use and how does that go for you?