MP3:

• Based on MPEG1, 2 and 2.5 Layer3
• Sampling rate (kHz): 48, 44.1, 32, 24, 22.05, 16, 12, 11.025, 8
• Bit rate (kbps): 8 to 320
• Supports variable bit rates

WMA:

• Based on Windows Media Audio 9
• Bit rate (kbps): 32 to 192

AAC (type C audio):

• Based on MPEG4 AAC (ISO/IEC 14496-12: 2003+iTune Meta-data Specification)
• Sampling rate (kHz): 48, 44.1, 32, 24, 22.05, 16, 12, 11.025, 8
• Bit rate (kbps): 8 to 320
• Number of channels: 1 to 2ch