Better MP3 to M4A encoder

I just tried to encode AAC (m4a files) with Format Factory and they sounded horrible! Last time I checked, I thought AAC sounded better than MP3s in terms of acoustical quality and feedback response. And I had been using Freemake Audio Converter to make my MP3s into M4As for quite some time, but then my Nintendo 3DS got a firmware update and suddenly any new files that get put in there won't play.

Do you know of any audio converters from MP3 to M4A that don't fail?

HoneycombAG said:

I just tried to encode AAC (m4a files) with Format Factory and they sounded horrible! Last time I checked, I thought AAC sounded better than MP3s in terms of acoustical quality and feedback response. And I had been using Freemake Audio Converter to make my MP3s into M4As for quite some time, but then my Nintendo 3DS got a firmware update and suddenly any new files that get put in there won't play.

Do you know of any audio converters from MP3 to M4A that don't fail?

You shouldn't convert MP3 to M4A. By converting from one lossy format to another lossy format, the end result can't possibly sound as good because each time you run a lossy encode algorithm, more information is removed from the files.

If you were converting from the original CD, then M4A might sound slightly better than MP3, assuming equal bitrates, a high quality set of headphones and a good playback source (and no offense, but I don't know if an audiophile would consider a 3DS a quality playback source ). That said, MP3 is nearly universal in its compatibility and isn't saddled with copyright protection, so it's usually a safer choice.