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AAC vs MP3 - Difference and Comparison | Diffen
https://www.diffen.com/difference/AAC_vs_MP3#:~:text=AAC%20%28Advanced%20Audio%20Coding%29%20and%20MP3%20%28MPEG-1%20Audio,and%20playback%20of%20music%20on%20digital%20audio%20players.
AAC VS MP3: Which is The Better Audio Format? - EaseUS
https://multimedia.easeus.com/video-converter-tips/aac-vs-mp3.html
AAC files are slightly smaller than MP3 files. When you create MP3 and AAC compressing files, the AAC tends to be smaller than the MP3 format, but the audio quality of AAC files remains intact in the process. If your storage space is limited, using AAC to store music will save significant storage space.
AAC vs MP3 - Difference between AAC and MP3
https://www.videoconverterfactory.com/tips/aac-vs-mp3.html
When encoded at a bitrate of 128kpbs, you’ll see the evident difference between MP3 and AAC as the audio encoded with AAC is more transparent than that of MP3. The reason for this is due to the several improvements that AAC has made over MP3. AAC takes more sample rates, for example, from 8 to 96 kHz compared to MP3’s 16 to 48 kHz.
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