I am sure it has been covered .. so don't bit my head off .. BUT I was wondering if someone could expplain if there is a significant difference between encoding AAC at a sampling rate 44.1 vs 48 KHZ .. AND what it means... I have been struggling to finsd a good medium for sound quality .. Originally I encoded everything at 192 mp3 ... I have since been doing it all over at 160 AAC ... (from the CDs) but I ave not been really happy with the result .. so I may boost it up to 192 AAC .. but like I said, i was really wondering about the sampling rate, and if it had any inpact on final size. AND if anyone has found a sweet spot for encoding .. Thanks .. you all are such a great help!!!