100% of my files are AAC. 95% of them were encoded with iTunes; the others with RealPlayer 10.5. RP choked on the same Frozen Ghost files as well. I use Tag&Rename and iTunes for tagging. The files are stored on an external non-networked drive. My output mode is DirectSound.
Here is the results of my most recent file import:
http://www.galleytech.com/Galley/files/MC_failed_import.txtMedia Center Registered 11.1.154 -- C:\Program Files\J River\Media Center 11\
Microsoft Windows XP 5.1 Service Pack 2 (Build 2600)
AMD Unknown 1380 MHz MMX / Memory: Total - 1048 MB, Free - 335 MB
Internet Explorer: 6.0.2900.2180 / ComCtl32.dll: 5.82.2900 / Shlwapi.dll: 6.0.2900 / Shell32.dll: 6.0.2900 / wnaspi32.dll: N/A
Ripping / Drive D: Mode:Normal Type:Auto Speed:Max
Digital playback: Yes / Use YADB: Yes / Get cover art: Yes / Calc replay gain: Yes / Copy volume: 32767
Eject after ripping: Yes / Play sound after ripping: Yes Soundfile: chord.wav
Burning / Drive D: _NEC DVD_RW ND-3540A Addr: 0:2:0 Speed:48 MaxSpeed:48 BurnProof:Yes
Test mode: No / Eject after writing: Yes / Direct decoding: No / Write CD-Text: Yes
Use playback settings: No /