What's Best Audio Format Codec? [Highest Quality 2023]

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Audio Basis - articles about audio

Read the definitive guide:
• what is the best [highest quality] audio format (codec):
WAV, FLAC, mp3, AIFF, m4a, AAC, ALAC, PCM, DSD, DSF, DFF, SACD;
• lossy and lossless compressed sound files,
• PCM and DSD formats;
• audio codecs for Android, iOS, Mac, Windows, Linux,
• Frequently Asked Questions,
• look at the infographic how to choose the best audio file format for you.

June 23, 2023 updated

Author: Yuri Korzunov,
Audiophile Inventory's developer with 25+ year experience in digital signal processing,
author of the articles that make audio easy for beginners

Watch and share: Hi Res Audio [How it works. Sound quality. 7 Myths]

Frequently Asked Questions

Read this F.A.Q. about audio file formats (codecs), and read details below.

Audio codec [general] Lossless FLAC AAC codec mp3 codec aptX codec Players Streaming

F.A.Q. audio codec [general]

What is the best audio codec? Which audio codec is best?

Popular audio file formats (file extensions):

WAV | WAV RF64 | WAV BWF (.wav)
FLAC (.flac)
AIFF (.aiff, .aif)
mp3/MPEG (.mp3)
AAC (.m4a)
ALAC (.m4a)
WavPack (.wv)
DSD (.dsf, .dff)
DSD DoP (.wav, .flac)
MQA (.flac)
more...

Download free music files...

The best audio codec is defined according to your aims: sound quality and data compression ability.
Read details...

What is the highest quality audio format?

Lossless formats are the best for sound quality.

No sound difference between lossless audio formats. Except, DSD and PCM, which are different types of lossless formats, that require specific equipment.

What audio format is the best for sound quality?

Best sound quality is provided by audio formats without losses of information. They are so-called "lossless" formats.

What is the most common audio codec?

There are several most common audio codecs for different applications:

Codec	Applications
WAV	Hi-res music
FLAC	Hi-res music
DSD	Hi-res music
mp3	Music files, movie
AAC	Music files, movie, bluetooth
Dolby Digital	Movie

What is the best audio format for sound quality? Which is the best quality audio format? What is the highest quality codec?

The best sound-quality audio formats are lossless ones. These formats keep source musical data without losses.

If you uses hi-fi equipment, these formats are most recommended. For mobile applications, AAC format in high bitrates (256 kbps nad more) may be recommended.

Which is the best sound quality?

Sound quality has 2 definitions:

[objective] distortion level;
[subjective] how it sounds - nice or not.

At the first sight, the subjective definition may not be estimated. But, it wasn't.

Both definitions are united by psychoacoustics.

Does high res audio sound better?

It is a matter of audio equipment and played back recording. High resolution gives the potential abilities to achieve a better result for designers of audio equipment and software,

What is the best format for music?

Music requires maximum abilities, that can provide audio formats (codecs).

Lossless file formats in high resolution are recommended, as default.

But, for portable audio players and mobile phones, high bitrates (256 kbps and higher) are recommended for stereo recording, which is compressed by lossy codecs (mp3, AAC).

What is the most popular audio format?

According to Google statistics (April 2019), mp3 is the most popular format (among mp3, WAV, FLAC, ALAC, m4a, AAC). Second place - m4a, WAV, AAC. ALAC and FLAC are in the 3-rd position. m4a is a container for AAC and ALAC.

What is the best sounding audio file format?

To achieve maximal sound quality use lossless files.

What best audio file format for editing?

The best audio-file formats for editing are lossless non-compressed PCM files (WAV, AIFF).

What best audio codec?

Lossless codecs (FLAC, WAV, AIFF) are preferable here. It does not matter whether compressed or not.

The developer of mp3 recommends to using AAC instead.

F.A.Q. lossless

What file format is lossless audio?

A lossless audio format saves audio data in bit-perfectl condition. Read more...

What is the best lossless audio format?

FLAC format has better compatibility by metadata with different units than WAV.

DSD files (.dsf, .dff, .iso [SACD ISO]) to native playback require DSD DAC. Theoretically, the DAC can achieve full performance of DSD files. Practically, it doesn't mean that DSD sounds better than PCM.

Thus, you can choose the best lossless format referring to your equipment.

What is the most lossless audio file?

Lossless is the same for any file type. All these file types provide the same sound quality. I.e., as example, WAV and FLAC sound the same quality.

However, "lossless" term may have the different meanings. And, MQA, in instance, is not "lossless" for 24-bit resolution in "bit-perfect" meaning. Despite the format provides high quality.

Read what is "lossless" in common sense...

Read about MQA...

Which lossless audio format is the best?

WAV audio format almost is not limited in supported audio resolution. Output of high resolutions codec consumes big hard disk space. And for WAV files with sizes 4 GB and larger, WAV/RF64 format was applied.

FLAC has no size limitation, but its maximal resolution is 384 kHz / 32-bit in some implementations.

DSD files are separate branch, that can provide lesser distortions than PCM ones (WAV, FLAC, AIFF, etc.) in some hardware implementations. In other cases, PCM files may sound better than DSD ones. Read more...

F.A.Q. Free Lossless Audio Codec

Is there a better lossless format than FLAC?

FLAC format is one of lossless audio formats. It has the same sound quality as other true lossless audio formats.

Is FLAC the highest quality?

Sound quality may be defined by sampling rate. Higher sampling rate gives potential ability to get higher quality.

FLAC supports up to 384 kHz. WAV supports higher sampling rates.

Is WAV better than FLAC? Is FLAC or WAV better?

WAV is a more flexible format than FLAC. But FLAC has better metadata compatibility with software and hardware. However, FLAC has sampling rate and bit depth limitations.

Is CD better than FLAC?

No. FLAC is capable to save CD content if full sound quality.

Is FLAC better than AAC?

Free Lossless Audio Codec provides lossless audio. Advanced Audio Coding provides lossy data compression. From a technical point of view, FLAC gives better sound quality than AAC. But, the last one at high bitrates 250+ kbps may be very same lossless.

Is FLAC better than mp3? Is FLAC really better than MP3?

FLAC provide data size compressing of audio information without losses. Thus it provide better sound quality than mp3.

Stereo mp3 with high bitrates (256 kbps and higher) almost may not be distinguished with FLAC by sound quality.

But mp3 have limited resolution audio (up to 48 kHz / 16 bit) that might not provide advantages of high resolution audio.

WAV file have no standard lossless compression ability. But FLAC support audio resolution, that limited 384 kHz / 32 bit.

Standard WAV file size is limited 4 Gbytes. It solved via WAV RF64 format using. But this format have compatibility limitations with software and devices.

Is Ogg better than FLAC?

FLAC is lossless audio codec. OGG format means lossy one. From technical point of view, lossless one (.flac) is better than lossy .ogg.

Practically, at high bitrates, lossy files are very same lossless at the sane sampling rates and bit depths.

F.A.Q. Advanced Audio Coding

Is WAV better than AAC?

WAV is lossless format. AAC is lossy format. Technically, WAV is better than AAC by sound quality.

High AAC bitrates may be undistinguished with original WAV.

Is M4A better than WAV?

WAV is lossless format. M4A can contain either AAC or ALAC. AAC is lossy format. ALAC is losssless one.

ALAC and WAV are providing the identical sound quality. At high bitrates (250 kbps and above), it's very difficult to distinguish AAC and WAV.

Is AAC good quality?

Despite AAC is desined as lossy codec, it provides high quality at high bitrates. In instance, above 250 kbit per second.

Is AAC the best audio codec?

AAC is lossy codec. Technically, lossless ones is better choice. However, AAC save bitrate better than any lossless one (at moment of the aswer writing). And high-bitrate AAC is good for hi-fi sound quality.

So, AAC may be recommended for mobile applications and streaming.

Is 320 kbps good sound quality? Is 256 kbps AAC is good quality? Is 320kbps good sound quality?

Yes. Stereo mp3 or AAC 320 kbps is very similar to FLAC and WAV in the same audio resolution (sample rate and bit depth). General recommendation is 256 kbps or higher for stereo mp3 or AAC.

If you use AAC in higher resolutions or multichannel audio, higher bitrate may be desirable.

General advice: try different bitrates for same original recording(s). If you hear no difference with the original recording, use this bitrate.

Which is better mp3 or AAC? Is AAC better than MP3?

AAC designers state, that AAC better accommodated psychoacoustical factors, than mp3. So AAC is more recommended.

Actually, you can compress original lossless file to mp3 and AAC at different bitrates (256 kbps and above). Compare these files with the original by your ears.

If you don't hear difference, use mp3 or AAC, according compatibility of your audio player or software.

If you prefer high resolution audio or multichannel recordings, you can use AAC instead mp3. Because last one is limited 48 kHz / 16 bit stereo.

See details...

Is AC3 better than AAC?

Both AC3 and AAC are lossy audio formats.

At high bitrates, probability listening of difference is low. Also, listened audio system is matter.

AAC is newer format. And, it's promissed as a good format for high-resolution recordings.

Which is better WAV or AAC?

AAC is lossy format. WAV is lossless one. Lossless format is very recommended for audiophile applications. Also, WAV supports higher sampling rates.

F.A.Q. mp3

Is WAV better than mp3? Which is better WAV or MP3?

WAV is lossless format and keep all auidio information. So it causes lesser distortions than lossy mp3. However, high mp3 bitrates (256 kbps and above) are very close to lossless source file (low distortions) and keep space, that is important for mobile applications.

However, mp3 don't support sampling rates above 48 kHz and can't use sound quality abilities of hi-res audio devices.

F.A.Q. aptX

Is aptX better than AAC? Which is better aptX or AAC?

Technically for Bluetooth[*], provided bitrates are:

AAC - up to 250 kbps,
AptX - up to 352 kbps,
AptX HD - up to 576 kbps.

All are lossy formats.

AptX gives better potential due to higher bitrate. As default, we can prefer an audio format with higher bitrate. But, only you can estimate real advantages in your personal case.

Which aptX codec is best?

aptX codec for wireless applications has several types:

aptX [latency 170 ... 270 ms];
aptX (HD) [supports 24-bit / 48 kHz with maximum bitrate 567 kbps, latency 170];
aptX LL [latency up to 40 ms];
aptX Adaptive [adaptive bitrate 279 ... 420 kbps with low latency 80 ms, backward compatible with aptX and aptX HD];
aptX Lossless [introduced by Qualcom in 2021, lossless 44.1 kHz (CD-quality audio) / 16 bit or 24-bit / 96kHz lossy].

If you use wireless headphones for music production or games, aptX LL may be recommended due to low latency.

For music listening, aptX (HD) / Adaptive / Lossless may be recommended.

Which Bluetooth audio codec is the best?

You can get plenty opinions what Bluetooth audio codec is the best. If you have possibility to listen and compare codecs, do it to get personal opinion. Modern wireless codecs are good and their difference is subtle enough.
In common, recommended codecs:

aptX,
AAC,
LDAC,
LHDC,
LC3 [*].

Is AAC or aptX better?

For Bluetooth aptX/aptX(HD) should provide up to 352/576 kbps, respectively. AAC provides up to 256 kbps. Theoretically, higher bitrate may be more able to bring higher sound quality. However, it may be rather matter your mobile phone and headphones. Test it for yourself.

AAC requires more computing resources than SBC or aptX, and, respectively, tend to higher consuming of battery energy [*].

F.A.Q. players

What the best audio file format for iTunes?

To maximize sound quality use lossless AIFF and ALAC (*.m4a).
Convert similar lossless audio files to mp3 and m4a and compare its sound.
Bitrates 256 kbps and above are recommended.

What best audio file format for mobile phones, iPhone, iPad?

If internal phone/tablet's DAC is used, lossless PCM formats are preferable.

Some external DACs support DSD.

Compare your audio player app sound for DSD and PCM lossless formats.

What best audio format for movies?

Lossless multi-channel sound formats (Dolby TrueHD, DTS-HD Master Audio) are recommended for home music systems.

To keep hard disk space DTS support lossy compression.

Also, lossy AC3 may be used.

Lossy compression is recommended to web and portable applications.

What best audio file format for car CD player?

If car stereo supports FLAC or WAV files, these files give maximal quality.

F.A.Q. streaming

What best audio file format for website and web?

In general, it is compressed formats: mp3, m4a, ogg, flac.

Does Spotify use AAC?

Yes. Spotify uses AAC codec for audio streaming.

Watch and share: DSD vs FLAC [Format Comparison]

What is highest quality audio format?

Sound quality of audio format

Audio format is data structure and coding type to store musical information.

Audio coding in simple words

Let's imagine music as a various-size ball sequence.
● ● ●●●

We can accept codes (numbers):
Small ball is number "1".
Middle ball is "2".
Big ball is "3".
Silence is "0".

So, the sequence (music) may be coded as:

1010123

Codec is software and/or hardware to code/encode audio format to processing and/or playback on DAC (digital-to-analog converter).

Additional information:

Original stuff (DSD or PCM modulation) from ADC (analog-to-digital converter) is coded to a format with encoder.

Restoring from the format to PCM or DSD modulation to playback at DAC is performed with a decoder.

Codec = encoder + decoder.

Lossy vs lossless audio codec

Analog

Some sound formats are called as "audiophile file formats". They provide higher sound quality, than "non-audiophile" ones.

Sound quality is considered here as distortion level of original music stuff after storing into an audio file.

There are music file formats:

non-compressed: WAV, FLAC, AIFF, ALAC, DSF, DFF, SACD ISO.
lossless compressed: FLAC, APE, DTS-HD Master Audio, WavPack, DFF, SACD ISO;
lossy compressed: mp3, AAC, MQA, DTS, OGG, others.

What is mean compressed, lossy lossless format (codec)?

Compressed mean reduced-by-size audio content. As rule, lossy compression provides size compressing better, than lossless ones, because part of audio information is lost.

Audio formats (codecs): compressed, uncompressed, lossless, lossy

The best sound quality audio recording formats are called "lossless". They keep audio quality without any losses (audio data of original and decoded music stuff are binary identical).

Lossless formats are capable to store original musical stuff without altering. I.e. sound quality of any lossless format (compressed or not) is identical. However, the transformation between DSD and PCM lossless audio files is lossy.

What is the best audio file format for you? [Quick guide. Read details below]

What is the best audio format [Definitive Guide]

The sound quality of playback

Playback sound quality is not the same sound quality of an audio format.

Losses of audio format are only part of playback sound quality.

Playback sound quality includes distortions of:

recording, mixing, post-production;
format;
playback software;
playback hardware.

EXAMPLE:

When we upsample music, it can be played back with another distortion level of playback software and/or hardware.

Upsampling is lossy. But distortion level of playback software and/or hardware may be lesser these values for the original resolution.

So, total playback distortions after lossy upsampling may be better, than without the upsampling.

Resume: the best sound quality music formats are any lossless formats. But conversion between lossless PCM and lossless DSD is lossy. However, the conversion of format or resolution audio can give playback quality advantages (read details).

Overview of audio files

Why different sound formats are need

Music formats are intended for solving different issues:

maximal sound quality providing;
saving of hard disk space at a musical device;
song information (metadata: album artwork, song and album name, performer, etc.) providing;
maintenance of file compatibility with software and hardware.

Music file formats. Conversion and playback

Audio format types

by modulation: DSD and PCM;
by size compression: compressed and non-compressed:
compressed files by sound quality:
- lossless,
- lossy.

Sound quality does not matter of used operating system (Android, iOS, Windows, Mac, Linux, others) of computer or mobile device. The quality depend on playback system settings rather, including operating system drivers.

Audio formats. Common audio file extensions

	lossless	lossy
compressed	FLAC, ALAC, WMA, CAF, WavPack, APE, DTS-HD Master Audio, DFF, SACD ISO	WAV, AIFF, mp3, AAC, OGG, MQA*, DTS, ac3, WMA, CAF Opus
non-compressed	WAV, FLAC, AIFF, CAF, DFF, DSF, SACD ISO

* MQA format is lossy, as far as the author know (details).

FLAC in the table means "Free Lossless Audio Codec". *.flac file may be used as a wrapper to other formats (MQA, as for an example).

Read more about:

Audio formats (codecs)

PCM formats

WAV, AIFF FLAC ALAC CD audio WMA lossless mp3 aac ogg wma other MQA Optimal bitrate

PCM formats (WAV, FLAC, AIFF, ALAC, APE, MQA, CD-audio) may be compressed (lossless or lossy) or not.

Most popular WAV and AIFF may have metadata compatibility issues with audio software and hardware.

Lossless audio formats

What is the best lossless audio format? By sound quality all lossless formats are identical. But there are compatibility and metadata issues. Read the details below.

"Lossless" means "without losses". It refer to audio file size compression.

Original digital-audio data (song) is compressed by size.
If we uncompress the data, it will be absolutelly identical to the original one.

Example: let's original file contains two stars: **. It's 2 symbols in an audio file.

We can agree: "**" is "1".

So, we can compress audio file by size twice when replace "**" to "1".

Before listening to the file, we replace "1" back to "**".

Both original and played back audio are the exactly same: "**".

So, such file-size compression is "lossless" (don't cause losses).

Additional stuff:

Investigation of Lossless Audio Compression using IEEE 1857.2 Advanced Audio Coding

WAV, AIFF

These music files are most popular among uncompressed lossless formats. Lossy compressed audio data may be stored in the *.wav and *.aiff files though.

Many sonic devices support these formats, but there aremay be issues with metadata displaying at some hardware and software.

AIFF may be recommended as an uncompressed format for iTunes due metadata compatibility.

WAV and AIFF can contain DoP packed DSD audio stream. Such files cannot be played back without special processing or hardware.

In general WAV, AIFF may be used to editing software (faster opening without additional processing), home music library at big size hard disks. For the libraries, Free Lossless Audio Codec is more recommended.

AIFF and WAV have no special limitation by sample rate and bit depth (except header field size). File size for these types is limited: 2 GBytes.

WAV RF64 and SONY's WAV64 formats allow to creating WAVs with size more 2 GBytes.

There is AIFF-C lossless format for CD-audio tracks. Read the details below.

Free Lossless Audio Codec (FLAC)

FLAC compressed lossless format reduces file size and keep binary audio content without altering. FLAC has compatibility by metadata with many hardware and software.

There are uncompressed FLAC, that some people consider as better sounding. There is a technical hypothesis: why it may be so. But currently no safe evidence. Look details here.

FLAC is not compatible with iTunes player.

Like WAV and AIFF, Free Lossless Audio Codec can contain DoP packed DSD music.

FLAC maximal resolution is 32 bit / 384 kHz and its size may be more 2 GBytes (may depend on used editing and conversion software).

Apple Lossless Audio Codec (ALAC)

It is losslessly compressed audio file format. The format may be recommended as FLAC replacement for iTunes.

CD audio

Compact disk (CD) contains data in format like WAV 16 bit / 44.1 kHz. Audio data from compact disk may be stored in WAV and other audio files via CD ripper software.

Under Windows at compact disk *.cda files are displayed. But it is index files that contain track time position. *.cda file copying doesn't provide audio stuff extracting. There is need audio ripping software.

Under Mac OSX *.aiff files are displayed at a compact disk. These files may be copied as usual sound files. But these files contain AIFF-C lossless format. It has inverse order of audio bytes, than usual AIFF. AIFF-C may be converted to AIFF without losses.

Read more about CD ripper software >

WMA lossless

WMA (Windows Media Audio) has the lossless ability at codec version 9.

WMA to WAV may be converted via wmal2pcm utility.

The utility may be located at "c:\program files\windows media components\tools\wmal2pcm". Additional installing may be required.

About the pack with WMA codec read here...

Also, check the download page Media Feature Pack for N and KN versions of Windows 10...

APE

APE (Monkey's Audio codec) has the lossless compressing ability. Metadata are supported. Official codec builds, known by the author, for Windows only.

Read details here

WavPack

WavePack is a lossless audio format. Metadata are supported.

Read details here

CAF (lossless)

CAF (Apple Core Audio Format) is file container for lossless audio format (uncompressed PCM or compressed by ALAC codec). Metadata are supported^[ref].

Also, see CAF lossy

DVD-A (lossless)

DVD-A (DVD-audio) support uncompressed PCM audio stream: stereo (16|20|24-bit / up to 192 kHz) or 6-channel surround (up to 24-bit / 96 kHz)^[ref].

DVD-V (lossless)

DVD-V (DVD-video) support uncompressed PCM audio stream stereo (16|20|24-bit / up to 192 kHz) or DTS 5.1-channel surround (up to 24-bit / 96 kHz)^[ref].

MQA (Master Quality Authenticated)

MQA is an audiophile PCM format. It conveiys lossless high-resolution audio up to 17-bit/96 kHz.

Lossy compressed

mp3, aac, ogg, wma, ac3, dts and other

Lossy compressed formats like mp3, aac, ogg and others are intended to save maximal song number into limited hard disk space of musical device (especially mobile phone or portable digital audio player) or computer.

AAC more modern codec than mp3. And AAC developers promise better sound quality, than mp3 (details).

Lossy compressing technologies are balance between audio quality losses and minimal size.

Bitstream characterizes lossy files. The bitstream is bit number of audio information per second. The best bitstream audio quality (kbps / kbit per second) mean minimal file size, but still good sound quality.

As rule lossy files have no metadata compatibility issues.

WAV and AIFF have lossy modifications. But they are not widespread.

What is best audio codec for lossy file? It is unknown exactly, because depending on many factors.

In general, to provide high sound quality of mp3, 256 kbit/s and higher bitrates may be recommended.

Windows Media Audio (WMA) format is one of the popular lossy codecs, that also have lossless abilities in version 9.

ac3, aac, dts formats allow to storing multichannel compressed sound.

Watch: Some New Evidence that High School and College Students May Prefer Accurate Sound Reproduction

Additions:

CAF (lossy)

CAF (Apple Core Audio Format) is file container for lossy audio formats (compressed by AAC, mp3 and other codecs). Metadata are supported^[ref].

Also, see CAF lossless

MQA (Master Quality Authenticated)

AdjustImg('mqa', 1599, 403, 70);

MQA is a PCM format. Looks like, it provides better size compression than FLAC (see here). But MQA has some losses above above 17-bit/96 kHz resolution, as far as the author know (see details). Of course, MQA losses are minimal to provide high sound quality.

MQA may be played back without decoding with lesser (than MQA's maximal) sound quality. It provides its compatibility with non-MQA software and hardware.

DVD-V (lossy)

DVD-V (DVD-video) supports data compressed Dolby Digital (AC-3) or DST codec stereo / 5.1 multichannel^[ref].

How to choose optimal bitrate for lossy formats

The main matter of bitrate is storage space spacing. So we need to choose the minimal bitrate, that gives proper sound quality.

As rule, 256 kbit/sec and more is recommended.

But, if you want to define own optimal bitrate, here step-by-step guide:

Take several lossless files (FLAC, WAV, AIFF or other) as samples of your preferable musical genres.
Encode these samples to mp3-audio with different bitrates.
Compare these mp3 files with its originals by audibility of sound quality difference.
To future coding, you can use minimal bitrate, that causes a minimal audible difference.

DSD formats

DSF, DFF, SACD ISO (*.iso) are lossless DSD formats based on 1-bit sigma-delta modulation.

This format allows to using simplified (in concept) digital-to-analog converters, comparing PCM ones.

DFF and SACD ISO (file-image of SACD optical disk) may be DST compressed.

DSD audio content may be packed in DoP format (not compressed). DoP is stored in lossless PCM files (WAV, FLAC).

Metadata

As rule, DFF has metadata displaying issues for playback tools. SACD ISO contains text metadata only.

Stereo and multichannel

SACD ISO may contain 2 variants of single album stereo and multichannel. It causes consuming of additional space at hard disk.

To avoid the consuming SACD ISO may be extracted to DSF files with the certain channel number. As an example, for a stereo digital audio player, stereo album variant is the best option.

Also, SACD ISO file doesn't contain album artworks.

Read more about:

Bluetooth audio codecs

Wireless Bluetooth protocol uses several types of audio codecs. They are need to improve sound quality and latency for available throughput ability of the wireless equipment.

Bluetooth Audio Codecs
Name	Maximum bitrate	Latency	Resolution	Remark
AAC	up to 250 kbps
LDAC	up to 990 kbps	about 250...550 ms	up to 24 bit 96 kHz	bitrate and latency depend on equipment, lossless for CD quality, lossy for hi-res [*]
LHDC	up to 900 kbps		up to 96 kHz
LLAC / LHDC LL	400 / 600 kbps	30 ms	up to 24-bit 48 kHz
AptX	up to 352 kbps
AptX HD	up to 576 kbps	170 ms	24-bit 48 kHz
AptX LL		up to 40 ms
AptX Adaptive	279 ... 420 kbps	80 ms		backward compatible with aptX and aptX HD
AptX Lossless			lossless 44.1 kHz 16 bit, lossy 24-bit / 96kHz	introduced by Qualcom in 2021
SBC	up to 320 kbps
LC3	160 kbps or 80 kbps for each of 2 streams			multi-stream support for True Wireless earphones; lost audio data management
Samsung Scalable Codec				lost audio data management

Is LDAC better than aptX?

Looks like, LDAC has not lossless ability. In contrast, AptX lossless can it. However, LDAC supports 24 bit / 96 kHz. AptX in lossless mode supports CD quality only (44.1 kHz / 16 bit).

Theoretically, high resolution brings better sound quality. But, many factors impact to sound quality. Read more...

What is an audio codec

An audio codec is a program to convert original audio data stream to certain format and back. Audio codec provides bit/byte order, data headers, compression/decompression and other.

Original audio stream is a raw sequence of non-formatted digital audio data.

As rule, audio codecs are included to audio conversion software and program or hardware players.

Example of audio codec types:

mp3 codec, flac codec, aac codec, other.

Audio formats for iTunes

iTunes audio player software allows to playback both audiophile and lossy formats. But there is a limitation: iTunes don't play FLAC and DSD files. Also, iTunes can't read WAV metadata.

FLAC may be replaced to Apple Lossless Codec (ALAC with *.m4a extension).

WAV may be replaced to AIFF. However, metadata (text and artwork) should be stored in a format compatible with iTunes.

Conclusions

When you choose the best audio format for the sound quality of your music library, it needs to consider:

compatibility with used software and hardware;
desirable sound quality (maximal for your audio system);
desirable number songs in limited hard disk space of computer or musical device.

For audiophiles, lossless formats may be recommended: DSF, FLAC, ALAC (*.m4a), WAV, AIFF, CAF files.

DFF and WAV may have metadata compatibility issues.

To saving more songs at disk it is recommended to use mp3, aac, ogg. AAC is promised as the best sounding than mp3 (see above).

Extracting of stereo tracks from SACD ISO (with stereo and 5.1 album variants)
and/or downmixing of multichannel tracks to stereo
can save hard disk space at stereo digital audio players (DAP) and mobile phones.

Operating system of computer or mobile phone doesn't impact to sound quality of played back files. It is a matter of playback system settings rather.

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