[Mp4-tech] MPEG-2 to MPEG-4 transcoding software

[Olivier Amato]

I'm looking for a good and affordable MPEG-2 to MPEG-4 transcoding software
for Windows.
It has to support MPEG-2 PS as input ( MP ML, 720x576 pixels, 25 fps, 15
Mbps, MPEG layer 2 for audio ) and exports MP4 files ( Advanced Simple
Profile, AAC-LC ), with resize and deinterlace features.
I've found a version of VirtualDub which can input MPEG-2 files ( I could
use DivX as MPEG-4 video codec ), but I would need AAC encoder and MP4 file
format export ( I don't know if those components exist for VirtualDub
!!?? ).
I could also use QT Player Pro 6 with MPEG-2 Playback component, but I want
to encode video in Advanced Simple Profile. Does it exist a DivX component
for QuickTime Player Pro ?
Is there a way to do it with GraphEdit ( I would need all the components as
DirectShow filters ... ) ?
Any other suggestions ?
Thanks in advance.
Olivier Amato