What Is the Difference between MP3 and AAC?
A. To put it simply, they are two different methods of making sound files smaller (with respects to data) while trying to preserve as much of the original recording as possible. This is always a trade-off. The two formats (AAC is actually a specific flavor of MP4 audio and will appear as an .m4a file) maintain very similar file sizes at the same bitrates, but AAC sounds much better to us.