By way of comparison, a 128 kbps AAC file is said to be roughly equal to a 160-192 kbps MP3 file, with a 192 kbps MP3 being (as my test subjectively confirms) 'near' CD quality. According to the information I have read, AAC files at lower bit rates (such as 128 kbps) do sound noticeably better than MP3s.read more >>