AAC与MP3

In 1998 the MPEG Audio subgroup tested the family
of MPEG audio coders (see http://www.tnt.uni-hannover.de/project/mpeg/
audio/public/w2006.pdf). 

The test results indicate that for a stereo
signal, AAC at 96 kBit/s has audio quality comparable to MPEG-2 Layer 3
("mp3") at 128 kBit/s