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Upsamplers, DACs, jitter, shakes and analogue withdrawals, this is it.

AAC at a given bitrate is better than MP3

and files with the .m4a extension are typically encoded as AAC.

I've listened to various internet radio streams, some allow you to choose bitrate and encoding. For a given bitrate, I have always found AAC to sound better. For example AAC 64kbps is noticeably better sounding than MP3 64kbps.

Music downloads from Apple are 256kbps AAC (.m4a file extension).



Edits: 04/13/17

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