Quality loss? aac to mp3

[kmrivers]

Hello. I was wondering something. If i have 128bitrate aac, and convert it to 160bitrate mp3, will i loss quality? If so will it be noticable? THe reason i choose to go from 128 aac to 160 mp3 because that is the aac equavilent. Thanks.

[Quest For Speed]

They will be very close, especially if you use 160 VBR encoding. If your using a portable device you will not hear a difference.

[Mr.Guvernment]

Depends on what you are using to listen to the audio :D