While iTunes U will accept both MP3 and AAC files, audio files intended to be embedded on web pages must be in the MP3 format.
- Format: AAC or MP3 files with the appropriate file extensions (.m4a, .mp3)
- Data rate: up to 160kbps
- Channels: Stereo in .m4v, .mp4, and .mov formats
- Output Sample Rate: 48 kHz
- Encoding Quality: Better