[suba3333]

I have some AAC files @128bits which (due to the recent purchase of a Sansa Clip+) I need to convert to mp3. I do no longer have available some of the CDs for re-ripping.

As I always understood it, AAC gives a higher sound quality at the same bit rate compared to mp3, so AAC@128bits is about the same quality as mp3@160bits (but in a smaller file). Should I then convert at that rate to preserve the quality? (I am a bit short on storage space on my iBook so I usually compromise at mp3@192bits)

 

[nc8000]

To just preserve the quality of the aac files you will need to convert to a lossless format. If you convert to mp3 you will effectively be compressing an already compressed signal thereby degrading it even further.

 

[warrior05]

x2.

128 is pretty low no matter what CODEC you use. To transcode it into another lossy CODEC... yuck.

EDIT: If you do insist going down this road, the best you can do is transcode it to MP3 V0 - the highest variable bitrate.

 

[marc2003]

you could rockbox your clip+. that plays AAC files natively.