In case of using multiple input files, both, sampling rate (e.g. 44.1 kHz or 22.05 kHz)
as well as the number of channels (mono, stereo) has to be identical for all files.
Otherwise the new audiobook is not accepted by iTunes or the iPod. Before converting the AAC files this has to be taken into account.
The preferred bit rate (e.g. 128 kBit/s) however may be different.
since Version 2.0:
iTunes refuses to accept an audiobook as well, when the underlying AAC files (*.m4a) have been produced with different encoding tools (e.g., iTunes and
"neroAacEnc.exe").
In this case all files have to be encoded again from their MP3 or WAV origins by using only one encoder.
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