S60 supports a wide range of codecs on its smartphones including AAC. Although MP3 is fine, with AAC and its latest evolution eAAC+ you can save memory space without loosing quality. S60 Multimedia Blog shows you how to rip and convert your existing media to AAC or eAAC+ format with Winamp.

When ripping with Winamp, select AAC options from “CD ripping preferences” in Rip menu: “Raw AAC” for AAC, “aacPlus Encoder” for eAAC+. If choosing the latter one, also select “aacPlus v2″ as Format.

About the bitrates for AAC & eAAC+ formats:
- for AAC: 128kbps, or 96kbps (44100Hz, Stereo is fine)
- for eAAC+: 64kbps, or even 48kbps

Supported devices:

Nokia N70, N90 and all the upcoming S60 3rd Edition phones can play eAAC+. S60 2nd Edition devices can only play AAC. Among the older v1.2 devices, only N-Gages can play AAC.
*For all non-supported devices, there is AACPlayer by Viking Info*

Source: S60 Multimedia Blog