When I resample a 44.1kHz wav file to a 40kHz wav file and then try to convert this file into a 320kb/s Nero AAC file the program (Nero) either crashes or refuses to let me do this (dbpoweramp too). But when I resample to 32kHz or even the original 44.1kHz instead then I am able to convert to AAC. Is there any way I can created a Nero AAC file from a 40kHz wav file? Now I'm somewhat of a beginner (don't know much about command line stuff unless you show me in steps how to use them) but I do know how to use different gui's well. Thanks!