All of my MP3 files are at 192mbps or greater this is the standard MP3 format. I tried your Itunes idea. The default setting on Itunes is to convert the ACC files back to audio file which are quite large. In standard audio format only about 15 sounds or so will fit on a 650 meg cd disc. The owners manual warns againest burning all the way to 700mb. I changed the default settings in Itunes to allow it to burn an mp3 disc but the car will still only read one folder. I do have a disc that will display two folders but I am not quite sure why it only sees the two folders out of seven on the disc. There must be some kind of format issue with this player. All my discs work perfectly in my JBL Toyota high end system.