Sorry to bother you mate, this seems to be the only thread about audio conversion? i have a question here and may i have your answer? I downloaded a AU audio file on the internet (about my own job) but it cannot be played on my VLC player and I do not know why. I download this audio converter as you can see (http://www.videoconverterfactory.com/tips/au-to-mp3.html) to convert this AU file. But before conversion, it required me to preset parameters, i know i should choose MP3 as my out put format. But what is about the bit rate and sample rate, ? What are the meaning of these two parameters and their connections? What should i do, does any one know?