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AAC vs. MP3 and the iTunes Music Store ... - Planet of Sound
https://www.planetofsoundonline.com/pages/aac-vs-mp3-and-the-itunes-music-store-3-part-test
96 kbps AAC Noticeable digital sheen, but overall inoffensive. Very rolled off treble. Poor imaging. Light bass. Slightly phasey. Tonal Accuracy - 6/10 Imaging/Soundstage - 5/10 Naturality - 5/10 Musicality - 7/10 Total - 23/40 128 kbps MP3 Flat, compressed sound/dynamics. Rolled treble (quite bad). One dimensional, plodding bass. Tonal Accuracy - 5/10
AAC Vs. MP3: Which One Has Better Sound Quality? - Tech ...
https://techspirited.com/aac-vs-mp3-which-one-has-better-sound-quality
The following are the main differences between the AAC and MP3 format as far as sound quality is concerned. 1) AAC has a greater number of sample frequencies (from 8 kHz to 96 kHz) as compared to MP3 (from 16 kHz to 48 kHz). This allows for a more accurate reproduction of the original piece of music, on being decrypted.
AAC vs MP3: Detailed Comparison between AAC and MP3
https://www.macxdvd.com/mac-dvd-video-converter-how-to/aac-vs-mp3-comparison.htm
AAC Advantages: smaller file size and higher quality sound than MP3. AAC is a newer, adopting more sophisticated codec than MP3 so as to offer you an audio file with even smaller size and a tad higher quality. See, if your AAC audio file is inherent with 160kbps, then you should adjust your MP3 file with 256 kbps to reach the same audio quality.
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