Hi all! Often when I download audiobooks, they come as lots and lots of mp3 files. Often the mp3 files are much higher quality than is needed for audiobooks, bloating files when space is precious on the ipod... So in this situation I want to to the following: Merge the files to 6-7 hour m4a or mp4 files (I later change them to .m4b) Set the bitrate to something reasonable for an audiobook, like 48 kbps for instance. I have been using "Total Audio Converter" and AVS Audio Converter but I am not convinced they are the best tools for this. I have a feeling the quality could be better... Does anyone know of better tools for what I want to do?