Files will be automatically recoded to AAC (Faac)
I've found the fastest way to convert videos for Roku USB . 10 minutes or less. Download xmedia recode. Click open file, click the file you want to recode. On format tab select profile for Apple then select Apple TV 1 (h.264), leave file extension m4v for now. On output stream select Video and Audio, check Audio/Video sync. On Video tab set Mode to Copy. Next go to Audio tab set Volume Correction to Volume normalization. Leave the rest alone. Select Channel Mapping on left set Mode to convert. Leave the rest alone. Click the GREEN plus sign at the top of program. Select target path of your usb stick, rename if you want but make sure you change the extension to .mp4 Click save - OK. At the top click Encode. It will analyse the recode the file.