Forgive my temerarious title, but I've always wanted to say that. Quickly what happened is I had some FLAC files and tried to convert it to my AAC format using Audiahub but some tracks strangely did not process. Didn't want to fuss too much so I fired up iSkysoft video convertor which does audio conversion as well and by mistake, I selected a preset called iPod Nano (MPEG-4) which has a .mp4 extension. Now to pictures to explain my confusion and my question. Played with VLC, it shows that it is an MPEG AAC Audio (mp4a), now is this the same as the codec used in iTunes AAC compression? I want to maintain continuity so I don't run into problems with future devices. Here's the shocker; the file size under iTunes says it's only 125kbps which is I guess the equivalent of 128kbps MP3 file? File size is pretty good but I've tested the audio quality with my headphones between the this and the original FLAC and I can't tell the difference at all. So the question again is; is MP4a the same as AAC with a different wrapper?