MP3 VBR-5 vs. WMA-128k

[Gomar]

WMA at 96 sounds just like MP3 at 128k(CBR), but file size is smaller. MP3 is universal; but not WMA nor FLAC.
I dont want to go below 112, and not above 160. VBR5(set to 112-160) quality is acceptable for play in MP3 players, car, etc. and it is 1/10 the size of WAV. Ifcourse, I make audio CDs from original WAVs, not MP3s.
Also, doesnt ABR do the same thing as VBR?

 

[SirMaster]

This is how ABR is related to VBR.

There are really 2 root types. CBR and VBR.

Every ABR is VBR because in ABR, the bit-rate varies over time. The reverse can be true to some extent. All VBR have an average bit-rate. But you do not know what that average will be until after the file is done encoding.

The reason someone would want to use ABR over VBR is if they want to know how large the file will be after encoding. A 128k ABR will be the same size as a 128k CBR, but the ABR will sound better.

However, a VBR with the same file size would likely sound better than an ABR, because VBR as more freedom for which bit-rate to give out to parts of sound. VBR also encodes faster because
ABR really needs to take a pass over the whole song to figure out where to give the bits.

So VBR > ABR > CBR.

As fasr as picking a codec. I would recommend looking to AAC. AAC is also a lot better then MP3 and AAC is very compatible. I would go and say it is nearly as compatible as MP3 in this day and age. I have never come across a player or hardware that didn't support AAC.

I would recommend going with AAC and selecting Q0.40 which is VBR ~125kbps if you are used to MP3 -v5 which is actually 120k-160k
http://wiki.hydrogenaudio.org/index.php?title=LAME

That's if you want a really small file. I would go AAC Q0.50 if you want something that is nearly transparent.