Don't forget that the album art patch doesn't work with BMP resize yet. I say go with the AA size that seems to be most common for WPS already published. Example: I own an ipod, most WPS's have AA at 100x100 so that is what I make my WPS with AA for. But I think 140x140 is best for the 'portrait' orientation of the gigabeat, go with 100x100 if you intend your WPS to be in 'landscape'.