Anything more than 16 bit / 44.1 kHz is just taking up extra space, if you use it for just playback. The frequency response and dynamic range are at or above the limits of the human ear. That's why those numbers were chosen for CDs. More bits and higher sample rates are good for mixing and production, but it's meaningless for the audio listener. That being said, the audio portion of the V20 is very good and sounds as good as any portable device out there. I imagine the V30 is the same.

"These aren't the droids you're looking for..."

Well if you're going to be non-standard, then everything goes out the window. 320 is the highest allowed by the mp3 standard.

Not to pick nits, but 320 is the *maximum* bit rate for mp3, so technically you have a 320 kbps cbr file or (more likely) you have a a vbr file encoded with the -V0 option that probably includes many frames encoded at 320.

http://wiki.hydrogenaudio.org/index.php?title=LAME

That said, I don't get the point of this new format, to me it has the qualities needed to make me avoid it. It seems like a security hole waiting to be exploited.

It's all about you, isn't it?

Oh yeah, well not only did I have JFGI Vanessa, I had to JFGI "JFGI". How do you think I feel now?

I happen to like MediaMonkey. The free version may not meet all of your requirements, but for $20 I think it will. http://www.mediamonkey.com/