C:\Users\CobaltUser>ffmpeg -i F:\DCIM\100MEDIA\VIDEO0011.3gp -vf "vflip" c:\foo.
mp4 -b 4000k -minrate 4000k -maxrate 4000k -bufsize 1500k -s 800x480
FFmpeg version SVN-r23418, Copyright (c) 2000-2010 the FFmpeg developers
  built on Jun  2 2010 04:12:01 with gcc 4.4.2
  configuration: --target-os=mingw32 --enable-runtime-cpudetect --enable-avisynt
h --enable-gpl --enable-version3 --enable-bzlib --enable-libgsm --enable-libfaad
 --enable-pthreads --enable-libvorbis --enable-libtheora --enable-libspeex --ena
ble-libmp3lame --enable-libopenjpeg --enable-libxvid --enable-libschroedinger --
enable-libx264 --extra-libs='-lx264 -lpthread' --enable-libopencore_amrwb --enab
le-libopencore_amrnb --enable-librtmp --extra-libs='-lrtmp -lssl -lcrypto -lws2_
32 -lgdi32 -lwinmm -lcrypt32 -lz' --arch=x86 --cross-prefix=i686-mingw32- --cc='
ccache i686-mingw32-gcc' --enable-memalign-hack
  libavutil     50.16. 0 / 50.16. 0
  libavcodec    52.72. 1 / 52.72. 1
  libavformat   52.67. 0 / 52.67. 0
  libavdevice   52. 2. 0 / 52. 2. 0
  libavfilter    1.20. 0 /  1.20. 0
  libswscale     0.11. 0 /  0.11. 0
Input #0, mov,mp4,m4a,3gp,3g2,mj2, from 'F:\DCIM\100MEDIA\VIDEO0011.3gp':
  Metadata:
    major_brand     : 3gp4
    minor_version   : 768
    compatible_brands: 3gp4mp413gp6
    copyright       :
    copyright-eng   :
  Duration: 00:01:32.25, start: 0.000000, bitrate: 1720 kb/s
    Stream #0.0(eng): Video: mpeg4, yuv420p, 800x480 [PAR 1:1 DAR 5:3], 1706 kb/
s, 19.83 fps, 60 tbr, 1k tbn, 60 tbc
    Stream #0.1(eng): Audio: amrnb, 8000 Hz, 1 channels, flt, 12 kb/s
File 'c:\foo.mp4' already exists. Overwrite ? [y/N] y
[aac @ 02ef3f70]Too many bits per frame requested
Output #0, mp4, to 'c:\foo.mp4':
    Stream #0.0(eng): Video: mpeg4, yuv420p, 800x480 [PAR 1:1 DAR 5:3], q=2-31,
200 kb/s, 90k tbn, 60 tbc
    Stream #0.1(eng): Audio: aac, 8000 Hz, 1 channels, s16, 64 kb/s
Stream mapping:
  Stream #0.0 -> #0.0
  Stream #0.1 -> #0.1
Error while opening encoder for output stream #0.1 - maybe incorrect parameters
such as bit_rate, rate, width or height