Tool iPod Video Converter is a video converter for Mac users. It can convert popular videos to MPEG-4(*.mp4) and MPEG-4 AVC(*.mp4) formats so you can watch them on your iPod, and other portable media players (PMP).
This video converter has additional parameters that you can customize, e.g. video/audio file size through setting video/audio quality, setting video/audio bitrate, and selecting audio track.