iPod and iPhone play certain kinds of music and video file formats.
Video formats: H.264 video, in .m4v, .mp4, and .mov file formats; MPEG-4 video in .m4v, .mp4, and .mov file formats.
Audio formats: AAC (8 to 320 Kbps), Protected AAC (from iTunes Store), HE-AAC, MP3 (8 to 320 Kbps), MP3 VBR, Audible (formats 2, 3, 4, Audible Enhanced Audio, AAX and AAX+), Apple Lossless, AIFF, and WAV.
Other Requirments: Up to 1.5 Mbps, 640 by 480 pixels, 30 frames per second; With AAC-LC audio up to 160 Kbps, 48kHz.
Images: JPEG, GIF.
Apple has posted a useful support document that covers upgrading from the an older iPhone model to a new one. This document provides step-by-step instructions to backup your older iPhone and restore the backup to the new model, which allows one to seamlessly migrate "saved SMS messages, email accounts, photos, notes, and other personal settings".
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