320kbps AAC (MP4) vs. VBR 256kbps AAC (MP4)

[thedelihaus]

A note- in iTunes, 320 AAC (MP4) is the top you can go regarding compression before you need to move to the next step, the Apple lossless format (approx. half-file size), or a full size, non-compressed file.

If you choose to use VBR in iTunes, which is Variable BitRate, you can only go to 256kbps in AAC.

I've yet to determine which is better sound quality- 320 AAC (MP4) or 256kbps AAC (MP4) with Varable BitRate.

any opinions?

[Elfasto]

With the .m4a (AAC) codec, the difference is pretty much nil.
Hell, with iTunes you can go down as low as 128 and it will sound much better then a .mp3 file at the same bitrate.

But if you're concerned about the difference, bump up the sampling rate on your imported music to 48 kHz verses keeping it at 44.1 kHz. Personally I find that the cymbals are a little bit smoother at the higher bitrates.