Re: Transcoding from FLAC to AAC ??? VBR and CBR ??? Reply #25 – 2017-11-05 12:02:10 Yes, I listened to these files. 100 kbps will sound better even on the mobile phone's speakers. The full spectrum can be saved by various tricks. But I'm studying the spectra of files from my collection and I know that they have not been edited by anyone before me. if one encoder makes a hole in the spectrum, and the other does not do it, then this is an occasion to reflect (personally for me).