It is up to you. I don't know of any really strong arguments one way or the other. Apple CLAIMS that AAC gives better sound that MP3 for the same bit rate or put another way, they say their AAC at 128 kpbs sounds as good or better than a 160 kbps MP3 file, but because it uses a smaller bit rate you get a smaller file. So at good or better sound but with a smaller file. On the other hand, MP3s are much more universal and will work with other MP3 players, burned to CDs for players that play MP3s or if you email them to people they are more likely to be able to play them. Personally I went with 192kpbs ("higher quality") MP3 files. Drive space is cheap these days and big, so I bumped up the bit rate to the highest preset MP3 setting available (you can go higher with custom settings). But because they are still standard MP3 file, I can burn CDs of MP3 files without having to do conversions that can be played in our home stereo CD changer, my wife's CD changer in her car, and my daughters portable CD player, all of which play MP3 files. Patrick
It is up to you. I don't know of any really strong arguments one way or the other. Apple CLAIMS that AAC gives better sound that MP3 for the same bit rate or put another way, they say their AAC at 128 kpbs sounds as good or better than a 160 kbps MP3 file, but because it uses a smaller bit rate you get a smaller file. So at good or better sound but with a smaller file. On the other hand, MP3s are much more universal and will work with other MP3 players, burned to CDs for players that play MP3s or if you email them to people they are more likely to be able to play them. Personally I went with 192kpbs ("higher quality") MP3 files. Drive space is cheap these days and big, so I bumped up the bit rate to the highest preset MP3 setting available (you can go higher with custom settings). But because they are still standard MP3 file, I can burn CDs of MP3 files without having to do conversions that can be played in our home stereo CD changer, my wife's CD changer in her car, and my daughters portable CD player, all of which play MP3 files. Patrick