AAC utilizes a more efficient psychoacoustic model than MP3. It discards data that the human ear cannot easily perceive, but it does so with far greater precision. At 320Kbps—the maximum standard bitrate for lossy compression—an AAC file is virtually indistinguishable from a lossless CD file (WAV or FLAC) to the vast majority of listeners. 2. Better Handling of Transients
If you have acquired 2001 in 320Kbps AAC, use these three tracks to benchmark your speakers or headphones: Dr. Dre - 2001 The Chronic -320Kbps- AAC