Best Quality for Importing? AAC or MP3?

Can someone give me advice about importing. Whats the difference between AAC vs. MP3 highest quality? Which one sounds better? Is one better than the other for burning onto CD to listen to in my car? If I am going to be posting songs online for a class I teacher is one better?
Thanks!!!

Generally speaking, AAC does a better job on compression than MP3.
This is especially true at low bit rates.
If you are speaking about the highest quality (320 kbps), theoretically AAC should be better than MP3, but I strongly doubt you will notice the difference when listening to them at a good stereo.
If you have excellent hearing and are a young person (capable of hearing high frequencies) you might perhaps notice a difference.
If your purpose is to burn them on CD for use in a car CD-player, in my opinion 320 kbps is overkill. 128 kbps AAC or 160 kbps MP3 are excellent sources for a CD to be used in a car.
The same is true for use online. If the sound eventually comes out of a stereo system connected to a computer, 128 kbps AAC should be more than sufficient.
Hope this helps.
M
17' iMac 800 MHz, 768 MB RAM, 200 GB HD, DL burner   Mac OS X (10.4.8)   iTunes 7.0.2

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