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Oct 2, 2016 4:26 PM in response to Groovecontrolby Drew Reece,What disks are in each machine?
Spinning disks have a latency that can cause delays when reading & writing files. If you have a SSD in the PC & a slow spinning disk in the Mac you will see slower read times on the Mac. Upgrade to a SSD if that is the case or move some test files onto a fast USB3 disk.
Also having more data on a spinning disk can cause slower reading & writing. You may be correct about the codecs but I have never compared so I can't be certain that is issue here.
iTunes has the option to convert to AAC if you really want to convert everything. Set the preferences for importing to AAC & then select the files & convert them via the File menu.
Also is the Mac indexing or doing any other tasks? If the disk or CPU is busy it can perform badly.