Convert MP3 file to AAC file?

[magsoud]

How Best way for Convert MP3 file to AAC file?

[Przemek_Sperling]

You should not convert a lossy format to another one. I afraid the quality of the AAC files will be worse than the source files.

[tebasuna51]

1) Please read forum rule 12:
"Do not ask "what's best" because this question cannot be answered objectively. Each and everyone has their own view about what's best in a certain area. The best is what works best for you!"

2) Like Przemek_Sperling say, when you convert between lossy codecs the output is always worse than input.

3) For low quality/bitrate you can use encoders like qaac (QuickTime) or fhgaacenc (Winamp-Fraunhofer), for high quality/bitrate you can use also NeroAacEnc.

4) About decoders/GUI's you can use command line Lame.exe like decoder, or GUI's like Foobar2000, BeHappy (AviSynth) or Usac3to or others eac3to GUI's

Select the best for you in function of your desired bitrate and easy-to-use method.

[jkauff]

What are you trying to accomplish? Virtually every portable player, including all the Apple ones, will play MP3. If you still have the source files, you can easily create AAC files using the methods listed above. If you have the original CDs, iTunes does a decent job ripping and tagging and you can specify whatever ABR bitrate you want for your AAC files.