In the interest that someone may later do a search for "ACC MPC" and have this thread come up in the search results, and because it is your first post, I'll attempt to take a stab at an answer a little more useful than just a simple "do a search".
Your ultimate best bet would be to do your own listening test (also known as ABX tests) and decide for yourself. See:
http://www.hydrogenaudio.org/forums/index....showtopic=16295In general, another "good bet" would be to search the forums and/or Google to see if there have already been tests comparing the two (although I just did a quick search and didn't find anything). Also, just skimming through the specific AAC and MPC forums may reveal some useful information.
In general, also read the FAQ. See:
http://www.hydrogenaudio.org/forums/index.php?showtopic=7516Considering that you are a newbie, as am I, and that my initial quick searches didn't reveal an exact answer to your question, you are basically left with the option of performing your own listening tests which, as a newbie, are not that easy to do. Only very recently have I gotten the my personal best methods of performing listening tests down pat for myself.
Assuming that it will take you a while to get used to performing listening tests, I'll dare to go out on a limb and state what I generally believe based solely on what I've read on these forums (i.e. repeating what other members have found - but only when substantiated) and what I've found with my own listening test (which is based entirely on two or three tracks that I tested with and may not reflect overall results that can consistently be expected when using a larger sample set) :
Based on what other people have said: MPC seems to be superior to AAC.
Based on my own listening tests: MPC seems to be superior to AAC.
One of my results (showing that I was able to ABX this track when comparing the original WAV file to an iTunes/QuickTime encoded AAC file at 192 bitrate):
WinABX v0.42 test report
07/10/2004 01:45:41
A file: D:\abx\03 Brand New Heavies Featuring N'Dea.wav
B file: D:\abx\03_192.wav
Start position 00:00.0, end position 05:09.2
01:46:42 1/1 p=50.0%
01:48:01 1/2 p=75.0%
01:48:40 2/3 p=50.0%
01:49:04 3/4 p=31.2%
01:49:19 4/5 p=18.8%
01:50:05 5/6 p=10.9%
01:52:08 6/7 p=6.2%
01:52:28 7/8 p=3.5%
* Notes: Disregard the start and end positions since I was starting and stopping manually and was able to ABX it within the first few seconds of the song.
* For the same song, I was not able to ABX it when using MPC so that it averaged out to a comparable bitrate (since I was not able to ABX the MPC file, I didn't bother to save those results).
* My tests of MPC were extremely limited (again, just a handful of songs) since none of my portable devices play MPC files so the tests were done just for "fun" / curiousity.
* The song I used in this example is not one of those "problem" tracks or anything. It's just one of many songs that I know that I'm able to ABX when using iTunes/QuickTime AAC format (albeit, I have to concentrate EXTREMELY hard to ABX most AAC files encoded at 160 or higher).
** You're post will most likely be moved to the Recycle Bin anyway since it is so "newbie" of a question but don't be discouraged and don't be afraid to use the "search" feature, read the FAQ's, etc.