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I want near perfect quality so for 640x480 I use 840kbps for video and 128kbps for sound. A 1 hour and 36 min movie sucked up ~550mb but looks near perfect (only in a few instances do I see that weird squaring in the background )and sounds great. So I slap on some headphones, press play and I can enjoy church while my 4 year old son enjoys power rangers.
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