iTunes cant read new file

[makeitone]

there is no technical difference between Mpeg1-layer 3 and Mpeg2-layer3 as far as MakeitOne is concerned. The correct header information is inserted for each - which as far as I know is only informational - the basic difference is the matrix of channels, frequencies and bitrates was extended from Mpeg1 to Mpeg2 and Mpeg2.5.