It is able to play MP3/AAC. As it can handle up to 180 Mbytes, to store the max full albums on a miniCD what should I do ? AAC has higher quality, but with MP3 I can control better the bitrate, so I could fill the CD with 3 albums aprox. With AAC, is there any encoder that is well decoded with this player, wich I can control the bitrate more or less as well as with MP3 vbr/abr? If I know the minutes a number of given albums has, I only have to calculate the aproximate bitrate I have to reach, so, should I choose AAC instead MP3 even it is not so easy to play with it vbr?