Is 320 Kbps better than 256kbps?

Is 320kbps MP3 better than 256 kbps AAC? … I’ve done some comparisons and found that ~256kbps AAC was the same or better quality than 320kbps MP3. So if you want to reduce file size without sacrificing sound quality go for AAC. If you want even better sound quality with the same file size: 320kbps AAC.