I figure that that since we frequently see topics concerning digitial music files and portable music players, that this may be of some use to a number of you who aren't familiar with all the formats and terminology. This one comes courtesy of Ars Technica, and from what I've read so far, it's quite good. So enjoy:
http://arstechnica.com/guides/tweaks/encoding.ars
http://arstechnica.com/guides/tweaks/encoding.ars