Abstract:
Personal blind sound quality comparison of the Bluetooth codec, AAC and LC3, at 144 kbps, at 48 kHz.
As of 2021, Bluetooth earphones and speakers often support AAC codec.
LC3 is a new codec, which will be mandatory in the upcoming LE Audio in Bluetooth 5.2.
Two AAC encoders were tested; one engine is CoreAudio, used by the Apple, and the other engine, FDK-AAC is used by the Android.
One LC3 encoder was tested; the latest LC3plus encoder available from ESTI.
Encoders:
CoreAudioToolbox 7.10.9.0, via qaac 2.72 (x64 version).
FDK-AAC 2.0.2, via ffmpeg version N-102573-g9d4c018497.
LC3plus Floating Point Software V1.6.3ETSI, ETSI TS 103 634 V1.3.1.
Sample rate converter setting:
refalac64 in.44kHz.wav --rate 48000 -D -b 24 -o in.48kHz.wav
Settings:
qaac64 --cbr 144 -o out.mp4 in.48kHz.wav
ffmpeg -y -i in.48kHz.wav -c:a libfdk_aac -b:a 144k out.mp4
LC3plus -E -q -v in.48kHz.wav out.lc3 144000
Sample tracks:
15 sound samples from Kamedo2's samples.
12 sound samples from IgorC's samples.
Total 27 diverse music and speech sound samples.
Hardware:
Sony PSP-3000 + AKG K712.
Results:



Conclusions & Observations:
- AAC offered very high fidelity at 144 kbps. Most scores were better than 4.0 (Perceptible, but not annoying).
- LC3 encoder, provided by ESTI, did not offered fidelity comparable to the commonly used AAC codec at 144k.
- The two AAC encoders were tied at 144 kbps CBR. It's not clear whether qaac was the better or the FDK-AAC was the better.
Anova analysis:
FRIEDMAN version 1.24 (Jan 17, 2002) http://ff123.net/
Blocked ANOVA analysis
Number of listeners: 27
Critical significance: 0.05
Significance of data: 2.56E-012 (highly significant)
---------------------------------------------------------------
ANOVA Table for Randomized Block Designs Using Ratings
Source of Degrees Sum of Mean
variation of Freedom squares Square F p
Total 80 19.52
Testers (blocks) 26 7.06
Codecs eval'd 2 8.00 4.00 46.58 2.56E-012
Error 52 4.47 0.09
---------------------------------------------------------------
Fisher's protected LSD for ANOVA: 0.160
Means:
AndroidA AppleAAC LC3plus
4.41 4.40 3.74
---------------------------- p-value Matrix ---------------------------
AppleAAC LC3plus
AndroidA 0.926 0.000*
AppleAAC 0.000*
-----------------------------------------------------------------------
AndroidAAC is better than LC3plus
AppleAAC is better than LC3plus
Raw data:
Apple AAC Android AAC LC3plus
%feature 5 AAC AAC LC3
%feature 10 CoreAudioToolbox 7.10.9.0, via qaac 2.72 FDK-AAC 2.0.2 V1.6.3 ETSI (floating point ver.)
%feature 11 --cbr 144 -c:a libfdk_aac -b:a 144k 144000
%genre Kamedo2's 15 sample
4.700 4.500 4.200
4.500 5.000 3.300
4.400 4.600 3.200
4.700 4.500 4.200
4.100 4.400 3.500
4.500 4.300 3.700
5.000 5.000 4.400
4.400 4.600 3.900
3.900 3.500 4.200
4.400 4.500 3.300
4.300 4.200 3.600
4.200 3.900 3.500
5.000 4.600 3.600
4.300 4.600 3.500
5.000 5.000 3.600
%genre IgorC's 12 sample
4.400 4.200 3.700
3.800 4.100 3.600
4.200 4.100 3.300
4.500 4.400 3.700
4.400 4.500 3.500
3.900 4.200 3.300
4.100 3.400 3.700
4.300 4.400 4.100
4.400 4.200 3.800
4.100 4.400 3.700
5.000 5.000 5.000
4.400 5.000 3.900
%samples 41_30sec Perc.
%samples finalfantasy Strings
%samples ATrain Jazz
%samples BigYellow Pops
%samples FloorEssence Techno
%samples macabre Classic
%samples mybloodrusts Guitar
%samples Quizas Latin
%samples VelvetRealm Techno
%samples Amefuribana Pops
%samples Trust Gospel
%samples Waiting Rock
%samples Experiencia Latin
%samples Heart to Heart Pops
%samples Tom's Diner Acappella
%samples 01 castanets inst.
%samples 02 fatboy_30sec Techno
%samples 03 eig Techno
%samples 04 Bachpsichord inst.
%samples 05 Enola Techno
%samples 06 trumpet inst.
%samples 07 applaud Live
%samples 08 velvet perc.
%samples 09 Linchpin Rock
%samples 10 spill_the_blood guitar
%samples 11 female_speech Speech
%samples 12 French_Ad Speech
Bitrates:
All encoders were tested with CBR settings.
All tracks were encoded within 145kbps - 150kbps range.

%bitrate
Apple AAC Android AAC LC3plus
146469 146146 145654
146500 146046 145613
146974 146453 145651
146778 146180 145642
146777 146356 145649
146921 146302 145626
147158 146361 145673
146681 146144 145653
148366 147429 145617
146607 146261 145618
146446 146024 145611
146748 146341 145645
146744 146334 145632
146687 146168 145627
146773 146411 145621
149514 147559 145751
146462 146076 145622
147719 146806 145700
146732 146184 145664
146422 146178 145644
148665 147225 145747
Other tests: