Prism Video Converter Settings For Xbox 360?

I'm looking for HD settings im trying to convert a video and i hear 320x240 would be the best Resolution for the video how ever im trying to do this for both my Xbox 360 so that i can watch it on there in the best settings of Video and Audio and for my Samsung Focus best settings for Video and Audio. So can you please give me some settings that would be best for both my Device and Console?