Which of these audio codecs provides better quality? I want to encode my audio files to lower lower bitrate and maximum quality.
closed as not constructive by random♦ May 13 '12 at 18:03
As it currently stands, this question is not a good fit for our Q&A format. We expect answers to be supported by facts, references, or expertise, but this question will likely solicit debate, arguments, polling, or extended discussion. If you feel that this question can be improved and possibly reopened, visit the help center for guidance. If this question can be reworded to fit the rules in the help center, please edit the question.
It has been extensively tested, and results suggest that it provides excellent quality even at 48 kBit/s (whereas MP3 only scored as "poor"). I can only recommend to look into this 2009 EBU Technical Review for a detailed description.
Here, you can see the subjective scores (higher is better) for various bitrates.
Another figure that shows how it results in better quality at lower bitrates:
It should be noted though that if you want to use bitrates above 128 kBit/s, there is no point whatsoever in using HE-AAC, since you won't hear a difference.