QUOTE(SirGrey @ Sep 21 2006, 13:43)

1. Use search.
2. See the latest listening tests. Also, see guruboolez personal tests comparing itunes and nero (showed very similiar perfomance with itunes to be slightly better).
Anyway, the practice tell us that all modern codecs can not be distinguished from original on bitrates about 128 Kbit.
For example, 5 min ago I tried to ABX Roxette Tourism (1992) first track encoded by nero aacenc at 0.34 (resulting at bitrate about 100KBit) and failed.
As for best encoding method, it is a matter of personal preference, I think. I use foobar and still happy.
okay, just did a search. Of course, summaries would be nice instead of wading through all of that.
So My quick questions are
What AAC settings are most comparable to LAME mp3 3.97 in quality?
How does AAC work in rockbox? (if rockbox has good compatability, I think I'd seriously consider reencoding my entire collection to AAC)
I have a great many cds encoded in monkeys audio. What's the fastest way to encode them in MP3? Is it possible to get foobar to encode in the itunes AAC? Could AAC perhaps achieve, say, similar quality to mp3 v2, with a 20% file size reduction?