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I use a Canon G40. It will record AVCHD at a maximum of 28Mbps. It also records MP4 at a maximum of 35Mbps. As it uses the Cabac compression scheme for both AVCHD and MP4, Canon state that MP4 will yield a higher quality picture, ie. higher bit rate more detail. However, many cameras do not use Cabac for MP4 recordings, so AVCHD may be a better format to use.