Highest quality import settings for ...

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What are the highest quality import settings for iTunes 9?

I just got iTunes 9 and I want to know what the HIGHEST quality import settings are with the exception of Apple Lossless. I usually import cd's as

AAC
Stereo Bit Rate: 320kbps
Sample Bit Rate: 48.000 kHz
Channels: Stereo
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Now when I go into the custom menu and try to set these settings, it gives me an error message that reads the following:

"The selected combination of bit rate and sample rate is not allowed."
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I was thinking about using WAV but I want a format that will be compatible with other/future personal media players as well such as Zune's and Creative MP3 players. Right now I have an iPod and don't plan on changing anytime soon. I just want the highest quality sound for my ears to hear.

so, What is the highest for AAC?
Should I switch to WAV?

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