Next best Format

[mbau]

Next to Apple Lossless - what format has the best sound quality?
320 kbit AAC ?

Mort

[lazymatt]

Well any lossless CODEC is gonna be good. I'd usually recommend FLAC. But if you must have a lossy one, AAC at 320 is pretty darn good.

[Uridium]

I like Atrac3+ personally but pretty useless without a Sony player.

Afraid i think good old MP3 takes some beating purely for it's compatability with EVERYTHING although AAC is now becoming very widely adopted by many different devices

[PJTX100]

I agree with previous posters. FLAC is the lossless format I use, but I primarily went with MP3 for lossy because it is the most compatible format. 256K or 320K MP3 sounds very good.