i just did a spectral comparison between an aac 198kpbs 5.2mb, ogg 192kbps 4.6mb and mp3 256kbps 6.7mb of a song from the same source
just from my pc speaker alone, i could hear the aac version clearer and brighter. i have not tried it using my ath headphones
MP3 is at the top, OGG in the middle and the AAC at the bottom
seems like not only the AAC is at a lower bitrate, it able to pack more data in a smaller file as compared to the mp3.
*edit* but at the end of the day, would a person be able to recognise/feel any difference between those 3 formats? if not, he might be happy with a 128kbps mp3.
sd cards are getting bigger and cheaper by the day, 32gig sd card could be had by less than 40usd hereEdited by enrell - 3/31/12 at 9:31am