Have you tried to listen to samples of the same song encoded in both formats? Can you tell a difference? I chose mp3 because it is more compatible, both should sound just like the original. It's very hard to ABX samples at 320.
Both are totally transparent with the vast majority of music to all people, regardless of claims. You can detect flaws at this bit-rate only with known problem samples. Go track down testing at Hydrogen Audio, AAC should in theory be slightly superior, but the differences will be trivial.
320 kbps AAC sound very good on my set up (2009 Mac mini-->Xindak DAC-5-->Stax SRM-323ii-->Stax Lambda Signature) .Almost as good as ALAC.
Lame mp3 320kbps on the other hand not so much...the sound is harsher and a bit less detailed than either AAC 320 or ALAC.
Originally Posted by anetode /img/forum/go_quote.gif The differences at 128kbps aac vs. mp3 are far greater in scale than the differences at 320kbps. If you're ripping audio at such low compression ratios, you might as well go lossless.
WAV is 1411kbps, so the file size is 4.5 times larger. But if your player supports lossless compressed like FLAC, I agree. Unfortunately my beloved Sony X1060 doesn't, so I use MP3 320 VBR.