Has anyone ever tried comparing the contents of the files created by the following two methods using iTunes?
1.) Ripping CD audio directly into 128kbps AAC file format
2.) Converting 160kbps MP3 into 128kbps AAC file format

Further Questions:
a.) Are the resulting file sizes the same? Which resulting file is larger if not the same.
b.) How much difference is there between the AAC file format from method 1 and method 2?

The file size is thesame or negligible difference. AAC would have better sound quality to someone with discerning ears. AAC has copy protection features. Have not tested query No. 1.

Just an update to what peter_ob just said. AAC you download off iTMS is copyprotected by Fairplay but AACs you yourself make doesnt have copyprotection.

I think ripping from CD to AAC is better than MP3 to AAC. As it is MP3 is already a lossy format so converting it to another lossy format will not maintain but worsen quality.

Here'e a more technical comparison.
http://www.phataudio.org/modules.php?name=News&file=article&sid=134&mode=th read&order=1&thold=0

Originally posted by dust
Just an update to what peter_ob just said. AAC you download off iTMS is copyprotected by Fairplay but AACs you yourself make doesnt have copyprotection.

I think ripping from CD to AAC is better than MP3 to AAC. As it is MP3 is already a lossy format so converting it to another lossy format will not maintain but worsen quality.

I know ripping from CD to AAC would be better, but am just curious to know how much difference would there be? For an average guy with a mid-price set up, who's not a stereophile, would I notice?

Converting Mp3s to AACs doesn't really improve the sound quaility. To be able to get better dynamics and better sound you'll have to rip straight from an audio cd.

...I know ripping from CD to AAC would be better, but am just curious to know how much difference would there be? For an average guy with a mid-price set up, who's not a stereophile, would I notice?

If you don't notice the difference in sound quality between a CD and a 160kbps MP3 file. My guess is you won't.

"Converting Mp3s to AACs doesn't really improve the sound quaility. To be able to get better dynamics and better sound you'll have to rip straight from an audio cd." - soulstar

i agree. since mp3s are compressed, some frequencies, and wavelengths and music components are altered or sometimes cancelled out. this is why some, even if they have the mp3 music files downloaded, opt to purchase the cd because the sound output/quality is accurate. also, some burn their audio files using speeds as low as 4x to achieve better sound output. these audiophiles are pretty o.c. huh?

"....these audiophiles are pretty o.c. huh?" -caloysam

You bet! When you're in the audio industry, you can't really help it.... just ask vic...hehe! :lol:

Well, I'm not in the audio industry but I'm pretty meticulous about my gear and my music. That's why I spend so much on equipment for personal entertainment at home or in my car.

that's another thing i devote my time and efforts aside from my mac :) there's nothing like a good tune blasted on a quality system to perk you up or mellow you out.