Which encoding format is best for the average listener?
Whenripping music from a CD, back up your songs in either theAACorMP3format.
In terms of audio quality, there is little difference between the two file types.

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The encoding speed has a greater impact on how the track ultimately sounds.
Information in this article applies broadly to all devices capable of playing digital music files.
Sound quality will vary depending on the gadget speakers.
Do AAC and MP3 Files Work on All Devices?
Likewise, the MP3 format also works on any operating system.
You should have no problem playing either file bang out on any machine.
The higher the Kbps, the bigger the file, but the better the quality.
AAC vs. MP3 at 256 Kbps
The MP3 and AAC versions sound nearly identical.
The MP3 version is 1.2MB smaller.
However, there’s no clear distinction between AAC and MP3.
The MP3 is almost 1MB smaller.
The file sizes are almost exactly the same.
AAC vs. MP3: Which Is Better?
While there are differences in the sound waves of the files, they sound roughly equivalent to the ear.
While MP3 files tend to be smaller than AAC files, the differences are not substantial.
The trade-off is that the highest and lowest ends of the sound range are lost.
Most average listeners don’t notice the loss, but it can be a deal-breaker for audio aficionados.