160aac = ??mp3

This link to an excellent page by a member has his subjective ratings, with 160 AAC roughly equivalent to 192 VBR MP3. Once you get past all the caveats on the boards about how it depends on the listener, type of music, etc., his observations seem to follow the trend I've observed in the threads I've read.

http://members.brabant.chello.nl/~m.heijligers/ipod/encodingobservations.html

I particularly like Marc's chart at the bottom of the page where he summarizes, compares, and classifies his conclusions. :cool:

Caribbean: also wanted to thank you for the link.