FLAC converting to M4A

Question

I have the software to do so but ultimately I want AAC because the file size is smaller.  I have the option in my software of converting to ALAC or M4A.  Both of course are M4A files with the ALAC being a larger file.  Like I said, I take that file and convert to AAC in iTunes.  Is there a better way and am I losing too much audio quality?  Please help.

Answer 1

Yes, FLAC to ALAC is lossless, it doesn't change the audio at all - i.e., you could convert WAV (CD audio) to FLAC, to ALAC, and back to WAV and the 2nd WAV file should be bit-for-bit identical to the first one.
AAC is lossy - it is very similar to mp3 but uses a slightly different (claimed to be better) compression algorithm.  Its actually been developed as the successor to mp3.  At higher bit rates (256kbps or higher) the difference between mp3 and AAC is marginal, and audible differences are more likely to result from the encoding s/w rather than the algorithm itself.  If you want to use lower bit rates (less than 128kbps) then AAC may give better results (i.e., less perceived quality loss) than mp3.
If you want to convert from FLAC to AAC best bet is to do so outside iTunes - again Foobar2000 is one (of many) apps that will allow you to do this.  Foobar's AAC converter supports multiple modes depending in usage; with VBR (the best option for use with iTunes) you can select bit rates from approx 20 kbps up to 400 kpbs.  256kbps would be consistent with the "high quality" option for CD import in iTunes.