m4a is plain unencrypted MPEG4 audio.

At a given bitrate, it is supposedly better than mp3.  Your ears may
vary.

But it is still lossy and not as 'portable' as mp3... (ie, your car
stereo/non-ipod-portable are unlikely to play it, nor will your DVD
player, etc.)

The advantage mp3 has is that it is so common to find a player, so if
it is lossy, I still want mp3.


-- 
snarlydwarf
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