Wow, you evidentally know nothing.

Let's clear this up again. For the eightieth time, by now.

BENEFITS TO THE DSi:

-Larger screens
-TWO cameras
-Built-in camera/image editing software
-Built-in Internet browser + additional RAM
-Built-in flash memory (256MB)
-SD card slot (compatible up to 32GB)
-DSiware download service akin to Wiiware or XBLA
-Improved speakers (thus improving sound quality and volume abilities)
-Can play some types of video and audio (if encoded to the right codecs... video not actually supported but IS doable)
-Built-in audio-editing software
-Smoother game rendering (due to having 4x the RAM of previous units - 16MB instead of 4MB)
-Thinner, more comfortable to hold

I shouldn't have to go on.

Couldn't an app to play MP3s be released for the DSi?

Easily, richard. Problem is, that most companies aren't willing to pay mp3 royalties anymore.

move around WTF, and you have FTW

There are ways to get your DS to play MP3 and more. It's called Moonshell. The player supports DPG video files, MP3 / OGG / MOD / SPC / MDX (no PCM) / GBS / HES / NSF / XM / MIDI / WMA / low bit rate AAC audio / non-progressive JPEG / BMP / GIF / PNG images, and text files. I'm sure this app will work with the DSi also. You going to need something like the Cyclo or R4 to uses this homwbrew app but I think its worth it.

The Cyclo and R4 are not compatible with the DSi, only the DS Lite. They might make new hardware that is compatible with the DSi eventually, but then what is the point of spending $40 extra dollars on a DSi when you could use that $40 to buy an R4 for your DS Lite instead and have better battery life, game compatibility, and audio compatibility.

This helped me a lot: http://www.creationrobot.com/2005/04/convert-mp3-to-aac-easily/

Convert MP3 to AAC Easily and for Free

April 19th, 2005 · 107 Comments

This post has been updated for iTunes 8.x. Also see Recovering your iPhone.

I started to look for a program to convert my MP3 files to AAC files, and Google’s front page was as helpful as a car tyre is to a hedgehog.

Vroom splat.

Then I recalled something I read ages ago about iTunes having conversion functions built into it. A quick fondle through the iTunes’ menus and bingo.

How to use iTunes for converting music formats:

1. Open iTunes, select Edit then Preferences and click on the General tab. Now click the button that says Import Settings.
2. Change the Import using drop down menu to AAC encoder. Select the bit rate you fancy, have it as high as the highest bitrate MP3 file you want to convert so you a losing as little quality as possible. Hit OK and close the preferences menus.
3. Then in your iTunes Library window select the tracks you want to convert to AAC, an easy way to do this is to press Apple+A or Control+A on your keyboard to select all. If you need to sort then right click the iTunes Kind column header to sort by type.
4. When you have them selected right click on one of the files and choose Convert Selection to AAC and, well, that’s it. Ta Da.

This won’t delete your MP3 files, you will get AAC files alongside your existing MP3 files. Later, if you are happy, you can delete your MP3 files and save some diskspace.

If you want to remove all your MP3s after converting to AAC:

Firstly make sure you really want to do this, it will save space on your hard disk but personally I would reccomend that you burn all your MP3s to CD/DVD before deleting them.

1. Open iTunes
2. Select Library
3. Right click on a column name (Bit Rate or Name for example)
4. Make sure Kind is ticked as this shows you the file types
5. Click on the Kind column title to sort the file types
6. Left click your first MP3, hold down shift, left click the last MP3 in the list
7. Press delete

I meant to tell him that you knew that those were different containers with different extensions, I would have quoted only you instead otherwise =P.

What I find funny is that most people say to use iTunes to convert the files. The thing is that most people that use iTunes already own an IPOD so they don't need a DSi to play music. Now, try explaining to your 60 years old grandpa that plays Brain Training to convert his mp3 to AAC if he actually was capable to get mp3 in the first place.