Just to throw my 2c into this conversation, even though I'm coming in a bit late (shows what I get for not paying attention. :rolls eyes, but I use 400x240 resolution as recommended to me by another forum member at 24fps at 900kbps with 128kbps mp3 audio, and it's fine. Really, there's no need to go any higher, since you really can't see the difference in quality, or hear it for that matter, much above those settings. Only a real hard core audio or video phile would even notice.