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iPod does 192kbps mp3 = 128kbps aac?
- Thread starter dfnj123
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Er nope. They're completely different compressed formats so comparing them is difficult. AACs and MP3s have different components taken from them to reduce the song size. Arguably AAC is more efficient and therefore an equivalent bitrate AAC might sound better to you than an MP3, but it's kinda up to personal tastes. 
I've always been under the impression that a 192 kbps mp3 is about the same in quality as a 160 kbps aac. In terms of file size, they're only the same when bit rates match. I've always just used the quality difference to my advantage. I used to rip at 160 mp3, then switched to 160 aac (instead of the 'equal quality' 128 aac). Though when Apple switched to 256 kbps in the iTS, I did too.