Honda 2009 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)
Bit rate:
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
Bit rate:
48 320/VBR kbps (Max 384)
Supported standards:
WMA version 7/8/9
298
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
Bit rate:
48 320 kbps
Supported standards:
MPEG4/AAC LC
MPEG2/AAC LC
Partition:
Top partition only
Maximum layers: 8
Even if recorded in MP3, WMA or
AAC format, a file with unsupported
version cannot be played. If the
system finds it, the audio unit
displays UNSUPPORTED, and then
skips to the next file.
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.