I have a bunch of M2TS files that I am looking to convert to MP4's for my Apple TV and Ipad. I am using Handbrake as my program of choice. The settings below are what I chose: M2TS to Ipad Picture 640 * 480, H.264, Average Bit rate 2048 KBPS, Audio codec AAC (FAAC), mixdown - Dolby Pro Logic 2, samplerate 48, bitrate 160 M2TS to Apple TV Apple TV2 presets Video Width 1280 * 0, H.264, Framerate 29.97, AC3 Pass through. Does anyone use different settings for HD Video converting to Ipad and Apple TV. Is the only main difference b/w the two just using AAC pass through for the Audio. Thanks for any ideas.