Why is the apple m4a is so large?

[Dellu]

I am trying to convert my flac files to apple's AAC format.

I am using ANYMP4 converter and dbPoweramp converters. The first generates raw AAC files; the latter generates m4a files. What surpised me most is the size difference on the output files (for the same quality: 256kbps). ...

[Morthal3]

Hi,

I'm using the dBPowerAmp free trial to simply convert files from mp3 and wav formats to m4a using m4a AAC Encoder (FDK) Release 1. My goal is to have m4a formatted files set at a bit rate of 128kbps.

I took perhaps a road less travelled, by writing a C* program to do...