Links:
Main: http://mp3.wp.pl/p/test/
Results: http://mp3.wp.pl/p/test/wyniki/
FAQ: http://mp3.wp.pl/p/test/faq/
For 60-100 kbps Ogg Vorbis wins (second: MP3 FastEnc 96 kbps lowpass 14 kHz, third: AAC Liquifier v.5.0 96 kbps, 16069 Hz)
For 101-170 kbps Ogg Vorbis wins (second: MP3 FastEnc VBR 50, third: MP3 Blade, 160 kbps)
For 171-210 kbps AAC (Psytel) wins (second: RA8 176 kbps, third OGG 1.0 Final VBR 6)
Note:
HE-AAC, QT AAC, Ogg Vorbis GT3B1 were not tested.
Note2: "Średnia ocena" - closer to 1 it means codec is better, closer to -1 means codec is worse. >0 means that codec received more positive results than negative, <0 - more negative than positive,
Note3. This news is quite old.