Gateway DVD Player - Manual (Page 58)

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Compatible file formats
Media Server supports the following media formats:
Format Supported specification
Photo ■ JPG/JPEG (at least 108 × 171 pixels)
■ BMP
■ PSD
■ PCT
■ TIFF
Audio ■ MP3 (bit rate greater than 80 kbps)
■ WMA (bit rate greater than 48 kbps)
■ M3U (playlist)
■ PLS (playlist)
Video ■ MPEG-1 and 2 (not greater than 3 MB/sec)
■ AVI (most types)
■ DVR-MS (better, good, and fair qualities)