Using ffmpeg to encode tracks ripped from an audio CD to AAC at 160kbps encapsulated in a .m4a container provided quite a surprise. The transcoding process didn't need the full 160kbps in order to encode the audio!
Certainly, listening to AAC @ 128kbps one has the impression that the sound is every bit as good as (if not better than) mp3 @ 160kbps.
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AAC at 160kbps
Using ffmpeg to encode tracks ripped from an audio CD to AAC at 160kbps encapsulated in a .m4a container provided quite a surprise. The transcoding process didn't need the full 160kbps in order to encode the audio!
Certainly, listening to AAC @ 128kbps one has the impression that the sound is every bit as good as (if not better than) mp3 @ 160kbps.