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
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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.