QUOTE(viclauyyc @ May 4 2007, 01:21)

I plan to rip my entire Mozart collect to AAC. As the project is rather big. I want to make sure I will use the right tool for it.
I spend sometime to search this forum and the net. I found there are a few AAC encoders for Mac.
1. iTune, Use Core Audio
2. MAX sbooth.org/Max It works pretty well, easy and use Core Audio too.
3. XLD
http://tmkk.hp.infoseek.co.jp/xld/index_e.html I can't really get it work on my Mac. But some user find it better than MAX.
I may be wrong, but I don't believe that XLD will encode from a CD. I can't find anything to indicate that it will in its menus or on its website.
What you
can do with it is to "split" a single lossless file with imbedded
cuesheet into multiple tracks and at the same time transcode those tracks into another format (such as AAC). It uses the Core Audio encoder for that.
So, AFAICT, you can't use XLD to encode AAC unless you
first use some other means (e.g. Max or a Windows program) to encode multiple tracks to a single lossless file.
QUOTE
I am not sure which one is the better encoder. I plan to do some tests later, but not for now.
I think you can save yourself some tests. Max would be the obvious choice if you wanted to encode to FLAC or MP3; but you want to use AAC, and, as you already said, both iTunes and Max use the Core Audio one. There's no determining which is the better encoder because both use the same encoder.
So the choice of which of the two to use for ripping/encoding comes down to other factors than the encoder.
First off, I suppose there is the ripper. Speed matters a lot to some people. Max is slow when using its default ripper, but quite fast when using CDParanoia. The ripper in iTunes is even faster. CDParanoia is supposed to be good at error correction, but unless you've got very scratchy CDs I don't suppose that will be a problem.
There is also the matter of what online database the program gets its information from. Max, a very nice program in other ways and what I use myself, unfortunately uses MusicBrainz, which is not a good database, and particularly poor for classical music. For example, MusicBrainz will probably return the artist field as "Mozart" in all cases and leave the composer field blank. By contrast, iTunes CDDB is usually quite good and only needs a little cleaning up.
Other than that it's really down to whether you prefer the interface of the one program or the other.