In article , "asdfg"
wrote:

I have an MP3 player capable of playing AAC format as well as MP3. All of my
music in currently in MP3 format.

Should I convert my MP3 files to a slightly lower bitrate AAC? Is 96kbps AAC
any good? - because if I converted tracks to that I'd get a lot more on my
player.

Overall, what are people's opinions of AAC?

AAC degrades more gracefully than a typical MP3 encoding. AAC becomes
muddy and shallow at low bit rates while MP3 squeals and rings. If you
must use a bitrate as low as 96Kbps, AAC will not sound nearly as bad.
I'd recommend 128Kbps AAC but it depends on the type of music.