QUOTE(Galilee @ Jul 4 2006, 12:27)

I want to start ripping and encoding my CDs at, say, 160 VBR AAC.
What size Nano? 1GB? 2GB? 4GB? Unless you intend to use it as primary storage for your music collection, I would advise a higher bitrate. Through typical buds you are extremely unlikely to hear any difference, but if you should, as many have, start playing your Nano through your good home stereo or through high-end buds like Shures or Etymotics, I would use as high a bit rate as I could, consistent with the amount of music I want to carry and the amount of memory space in my Nano.
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Is there any point in getting a perfect rip with EAC if you're then only going to encode the songs to lossy?
If your CDs are as pristine as you say, the answer is no. At least in my opinion.
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I don't have the space to file away big lossless files for later, so the rip will be for immediate lossy encoding only.
How much space are we talking about? 250GB? 500GB? 1TB?? I found a deal at CompUSA not too long ago for a firewire/USB combo 250GB external drive for $99.00. Right now, there is a deal, also at CompUSA, for a 250GB internal PATA drive for $58.98! We're starting to talk almost lunch money here! I just don't understand people, in this day of hard drive space getting to be as cheap as beach sand and seemingly in free fall, balking at ripping lossless due to lack of space!
I always rip twice - once the usual way, with EAC/LAME or EAC/Nero AAC or QuickTime 7, with CBR at 320bps. Why? Compatibility. No player will ever object to MP3 CBR. Nor will an iPod cough at a CBR M4a. I never carry in my player more music than I can listen to in a day, or a week, maximum. I don't try to use my portable device as an archive for my entire music collection. I just don't think that is either practical or wise.
Then I rip a CD image with cue sheet using EAC/FLAC. That way, I have a compressed archive that I can use to recreate a bit-for-bit copy of the original CD if I should need or want it. Or I can use the cue sheet to transcode that FLAC image to files using any other lossy codec I should decide I want later on, without having to rerip.
Because I am ripping and encoding twice, this is a little time-consuming and space inefficient, but as I said, space is CHEAP, CHEAP, CHEAP, and with practice, I have honed the process to a fairly smooth and trouble-free procedure.
If you just rip to lossy 160kbs AAC now, to save disk space in the near term, I virtually guarantee that at some point in the not-distant-enough future, you will be re-ripping. I think my approach gets the pain over with quickly and for good. Spend a little more effort, and you will have a lossless archive from which you can easily re-encode on a whim to whatever neat new lossy codec comes along in the future, for use in whatever neat new players.
Just my opinion...