The profile_Xvid.zip is attached.

A word of explanation as to what the settings are and the assumptions behind the choices.

Resolution: 400 x 240 - The ideal 1/2 of the N800 native 800 x 480 screen resolution
Container: mp4
Video: -
Encoder: Xvid - Superior to Mpeg4 and H.264 is not supported on N800
Bitrate: 512kbps – Sweet spot compromise between quality and file size
Frame Rate: Same as original (usually 25 fps) – helps maintain sound & video synching
2-Pass Encoding – Helps Handbrake to get a more accurate fix on the encoding variables.

Audio: -
Encoder: AAC – Superior to mp3, ogg vorbis is not supported by Nokia or MPlayer
Bitrate: 128 or even 160Kbps – equivalent to 190Kbps for mp3
Audio Sampling: 48khz – Highest available
Audio Track: Auto
Audio MixDown: 2 Channel – for listening through earphones

Please feel free to challenge or correct my assumptions. I find this a complex subject and much of what I have gleaned is only over the past few days and I look forward to your comments.

Nonetheless I am very pleased with the results. The only nagging doubt is that I might prefer it if the files were playable on MPlayer.