You are correct on virtually all your guesses: m2a is MPEG 1 Layer 2. This format is Spec-legal for PAL DVDs only. You should keep your files in their existing format - as you correctly state, decompressing them to .wav will take up more space with NO benefit in sound quality. Never recompress a compressed file into another compression format - you will get all manner of compression artifacts since most compression formats employ some form of data redundancy - once it has been thrown away, trying to repeat the process with an alternative codec will result in an audible mess. Provided you are authoring a PAL project, most DVD authoring programs (well, all the Spec-compliant ones, anyway...) will accept, and multiplex, .m2a. .mp3 is not a legal format within the DVD Specifications. Arky ;o)