QUOTE(vlada @ Jan 29 2008, 20:57)

Rio, Numaios, eofor
Do you have any proofs for your claims? Official specifications, good quality reviews etc.
I looked for specifications of N800 and SE cellphones, but I didn't find AAC-HE mentioned anywhere.
From the user's guide for the SE w880i (can be downloaded from their web site):
QUOTE
Your phone supports the following file types: MP3, MP4, M4A, 3GP, AAC, AAC+, Enhanced AAC, AMR, MIDI, IMY, EMY, WAV (16 kHz maximum sample rate) and Real®8. The phone also supports streamed files that are 3GPP compatible.
I use HE-AAC (Nero) on my phone and I think it sounds great.