Hi Jim,

The ability to designate an MP3 track as an audio book and have the last played 
position remembered is a feature that was added to iTunes later than the 
support for bookmarks in AAC encoded files.  Functionally, the reason for using 
AAC encoding for audiobooks and podcasts is that you'll get better audio 
quality compared to a similarly sized MP3 encoded file.  So the reason that 
Apple standardized on using AAC encoding is that, back when iTunes started, and 
devices were more limited in capacity, you could get better sound quality in 
highly compressed versions of AAC files than MP3 files.  This distinction 
applies at the compression rates that were used for podcasting (64 kbps) or 
audio books (usually 96 kbps or below), and even the early music files (128 
kbps for the stereo music sold in the early iTunes Store).  But if you rip to 
MP3 music files at high bit rates, like 320 kbps, were you're doing less 
compression, the difference in sound quality is not very noticeable.

So if file size of audio books is an issue, and you use high compression rates 
for creating the files, your .m4b files will sound better than the comparable 
mp3 files, but the gain in sound quality will not be noticeable at higher bit 
rates.  In addition, because Apple standardized on .m4b for audio books, this 
format has the capability of using chapter markers to let you navigate within a 
single audio book file, as with the audio book files from Audible.com.  You 
have to use software that can generate chapter markers, such the tools Apple 
supplies for making podcasts, but this is what Splasm does with its AudioBook 
Builder software.

Other than sound quality issues, it's a question of convenience whether you 
want your audio books as .MP3 or .M4B files.  If you use a lot of non-Apple 
devices, such as an MP3 player or a Loadstone device to listen to your audio 
books, it will simply be more convenient to keep them as MP3 files so you can 
play them on all your devices.  If you're only using your iPhone or iPod Touch 
to listen to your audio books, then the convenience of being able to store them 
as single files with chapter marker navigation (if you use Splasm's software or 
similar freeware software to build the books), and the slight gain in sound 
quality relative to size makes it better to keep your audio books as .M4B files.

HTH.  Cheers,

Esther 

> 
> 
> On Jun 27, 2012, Jim Noseworthy wrote:
> 
>> Hi Folks:
>> 
>> 
>> 
>> What is the functional difference between creating an M4B file or 
>> designating an MP3 file as an "audio book" in iTunes?
>> 
>> 

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