QUOTE (JEN @ Nov 4 2003, 06:46 PM)
@ StoneRoses - yes, I currently use matroska, but dont think it can handle HE-AAC files like the mp4 container can

Matroska has been able to handle HE-AAC quite a while now, I think since mkvtoolnix 0.7.0. The mkvmerge program has an option to specify whether the .aac file is HE or not. All you need is a HE-AAC cabable DirectShow decoder, such as CoreAAC.
I just tried it a minute ago, I created a HE-AAC file in Nero and muxed it into a .mka file with mmg.exe. CoreAAC reports a "Reserved" profile, but does show 22050 -> 44100 for sampling rate. So I reckon it works.
Edit:
StoneRoses beat me to it