You might convert a 256kbps AAC file to MP3 if you have an older MP3 player that doesn't support AAC. However, for everyday use, the original M4A file is almost always the best choice.
: Consider supporting Apple Lossless Audio Codec (ALAC) for users who want CD-quality audio (up to 24-bit/192 kHz) without the lossy compression of AAC. 2. Comprehensive Metadata Management Itunes Plus Aac M4a Sites
AAC handles the transitions between tracks more smoothly than standard MP3s. You might convert a 256kbps AAC file to