aac 64KBPS Or mp3 128 KBPS VBR?

I just want to know if The quality would be same of a 64 kbps aac File or a 128 kbps VBR mp3 file for the same song.plz advise

p.s. I use Mediacoder to transcode my mp3 files to aac With nero encoder HE-AAc v2 [Quality 25%].any other better encoder settings or FREE software to transcode aac would be appreciated.
Thnx in advance

mp3 128kbps anyday!!!

Exactly mp3128kbps would be better, though if you want a freeware to transcode to aac, your best bet is iTunes.

I use Mediacoder to transcode my mp3 files to aac With nero encoder HE-AAc v2

There's no point in encoding from one lossy format to another. Never be a fair comparison.

If the source is lossless or atleast 320kps (mp3), aac (mp4/m4a) will deliver more quality at 64kbps than mp3 codec (simple fact : it can compress better). Make sure to keep HEv2 below 128kps & LC for above.

But "ogg" at 64kps encoded with aoTuV (ogg encoder) will beat them both hands-down.

any other better encoder settings or FREE software to transcode aac would be appreciated

Almost all use "Nero-encoder" (except shitty iTunes) & its free. Only your settings & the source matters. Still, my personal fav is foobar with all encoders.