AAC and FLAC aren't really competing for the same job — one is a lossy format built to keep files small and convenient, the other is a lossless format built to preserve every bit of the original recording. Choosing between them is less about which sounds "better" in the abstract and more about what you're actually optimizing for in a given situation.
AAC: efficient lossy compression
AAC discards some audio information during compression, specifically the parts human hearing is least likely to notice missing, in exchange for a substantially smaller file size than an uncompressed or losslessly compressed original. At reasonably high bitrates, AAC's compression is efficient enough that the discarded information is very difficult for most listeners to perceive, which is exactly why it's the practical default for everyday listening — small files, broad compatibility, and quality that holds up well for typical listening conditions.
FLAC: perfect reconstruction, larger files
FLAC compresses audio without discarding any information at all — decompressing a FLAC file reconstructs the exact original bit-for-bit audio data, with zero loss whatsoever. The tradeoff is file size: FLAC files are meaningfully larger than AAC files of the same audio, typically several times the size, since FLAC isn't throwing anything away to achieve its compression the way AAC deliberately does.
Whether you can actually hear the difference
This is genuinely dependent on the listening context. On typical earbuds, phone speakers, or in a noisy environment, the difference between a well-encoded high-bitrate AAC file and the lossless FLAC original is often very difficult for most listeners to reliably distinguish in a blind comparison. On high-quality headphones or dedicated audio equipment, in a quiet, controlled listening environment, some listeners can perceive a difference, particularly with certain types of complex or dynamic music, though even here the gap is often more subtle than people expect going in.
Storage and practicality considerations
For a large music library, FLAC's larger file sizes add up meaningfully across thousands of tracks, which matters directly for storage space and for streaming bandwidth if that's how the audio gets delivered. AAC's smaller size is a genuine practical advantage for anyone managing a large collection or working with limited storage or bandwidth, independent of whether the audio quality difference would even be perceptible in typical listening conditions.
A practical way to decide
For everyday listening — commuting, casual home listening, most typical listening environments and equipment: AAC's efficiency and broad compatibility make it the practical default, and the quality is genuinely very good at reasonable bitrates. For archiving an original recording, or for critical listening on equipment specifically capable of resolving the difference, where storage space isn't a binding constraint: FLAC's lossless fidelity is worth the larger file size. Many people reasonably keep FLAC as an archival master copy while using AAC (or another lossy format) for everyday portable listening from that same source.
The audio converter handles converting between AAC, FLAC, and the other common audio formats directly in your browser, so you can maintain a lossless archive while still generating smaller, more convenient files for everyday listening from the same source.