Howie,

you are aware that iPods will also work with MP3s and that iTunes will
create MP3 files for you ?

If everything else about one of the range of iPod suits your needs,
you'll find it very easy to use.

Download iTunes for your type of computer and you'll see that there's a
preference for electing to have CDs ripped to MP3 instead of AAC.

If you want to use existing MP3s, you can still rip your own CDs to AAC
and the iPod will automatically play whatever format it finds. There is
no DRM ( rights management ) on files you rip from CD, only on files
you buy on-line.

It's worth doing that as the AAC compression system ( developed by
Dolby ) uses a very cunning way to reduce the data rate while retaining
the quality, so an AAC recording will sound better than an MP3 one at a
similar rate, or will sound similar at a reduced rate.