AAC aka MP4 (or MPEG4 Audio) is significantly better, and smaller. Seriously 128kbps AAC is almost indiscernable from the original CD. Comparing a track just purchased against an older mp3 copy @ 160kbps and the 128kbps AAC is noticeably clearer. Erik Also - lots depends on your speakers and audio setup. On Thursday, May 1, 2003, at 06:07 PM, Eagle wrote: > I can tell the difference. MP3s (even at 160kbps) sound much worse > than CDs. I hope AAC is better. > > Eagle