QUOTE (Teknojnky @ Oct 20 2009, 10:13)

I thought the answer was very simple?
lame mp3 -v2
I don't think this is very simple. The choice of codec can tie you up to a specific brand of portable players if you want gapless playback.
In my case I started with Sony players. The first was a HiMD minidisk, the second was NWHD1. This only supported the Atrac codec, so I started to rip my entire collection to Atrac3plus. The next was NWHD3, that supported Atrac plus MP3. I saw no reason to switch to MP3, because only Atrac was gapless, there was a general consensus that Atrac3plus sounded better than MP3, plus Atrac files drained the battery slower than MP3. So I thought that Atrac was the perfect codec. Then the evil Sony people decided to drop Atrac on their new players. So all my ripped CD's wasn't future proof, and I looked for an alternative.
I moved to a Dell Axim pocket PC with the Pocket Player software. They claim to have gapless playback. I soon found out that MP3 wasn't perfectly gapless after all. But OGG files worked very nicely. So I started to rip my CD's to OGG. After that I found a much better software, Phantasm Music Player. But, alas, this didn't support OGG. So there I go again. Phantasm supports perfect gapless on MP3 and iTunes encoded MP4. MP4 was the recommended codec, and I started to rip my CDs to that. But shortly after I bought this software the evil developer decided to stop selling it outside the US, and denied international costumers upgrades. Now the standard OS for new windows mobile phones is version 6.5, and my software will probably not run on that.
So will my ripped files play on my next player, with perfect gapless? I have so many gapless albums that this is an absolute requirement. Which players can I possibly buy now? iPods, probably. But I just read that the iPod Touch doesn't play gapless anymore with the latest firmware. I am very uncertain where to go from here.