Arrey Yaar, dont you guys read the posts carefully before posting these du*b a** comments
I have clearly stated before that converting an MP3 at a certain bitrate, say XXX Kbps, to AAC wont give you any clarity in sound but you can get the same amount of clarity as your MP3 with a comparitvely lower bitrate in AAC. For example, A 128 Kbps MP3 when converted to a 96 or even 80 kbps AAC sounds just as sweet as the original 128 Kbps MP3.
To get better quality in AAC, use a high bitrate like 160 kbps while converting directly from an audio CD, the one with .cda raw tracks. Then you'll see or rather, hear the difference between that aac file and an MP3 encoded at same bitrate. AAC file will be much better in fidelity.
I hope this will clear things out for everyone.
And sorry for the harsh language, but i still think that its stupid to just keep posting your comments without reading carefully what others have said before.