Honda Pilot Owner's Manual page 304

Playing a USB Flash Memory Device (Models with navigation system)
The specifications for compatible
MP3 files are:
Sampling frequency:
32/44.1/48 kHz (MPEG1)
16/22.05/24 kHz (MPEG2)
Bitrate:
32/40/48/56/64/80/96/112/128/
160/192/224/256/320/VBR kbps
(MPEG1)
Supported standards:
MPEG1 Audio Layer3
MPEG2 Audio Layer3
Partition:
Top partition only
Maximum layers: 8
The specifications for compatible
WMA files are:
Sampling frequency:
32/44.1/48 kHz
Bitrate:
48 320/VBR kbps (Max 384)
Supported standards:
WMA version 7/8/9
300
Partition:
Top partition only
Maximum layers: 8
The specifications for compatible
AAC files are:
Sampling frequency:
8/11.025/12/16/22.05/24/32/
44.1/48 kHz
Bitrate:
48 320 kbps
Supported standards:
MPEG4/AAC LC
MPEG2/AAC LC
Partition:
Top partition only
Maximum layers: 8
Some versions of MP3, WMA, or
AAC format may not be supported. If
an unsupported file is found, the
audio unit displays UNSUPPORTED,
then skips to the next file.
2011 Pilot
In WMA or AAC format, DRM
(digital rights management) files
cannot be played. If the system finds
a DRM file, the audio unit displays
UNPLAYABLE FILE, and then skips
to the next file.