Thank you all,
I'm using Enhanced AACplus encoder with dBpowerAmp Converter and it works

Take a lil time to rip a CD, through...
1. Rip the CD into .wav files by EAC
2. FLAC them using FLAC Frontend
3. Add tags with foobar2000 (sometime FLAC Frontend doesn't tag them, don't know why)
4. dBpowerAmp Converter .flac files into HE-AAC + PS
5. Deletes the .wav files
6. Archive the .flac files somewhere
6. Load them up to the mobile DAP
Have to think a way to automate these process, later