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When comparing FLAC to MP3, FLAC is considered superior in terms of audio quality. This is because FLAC is a lossless audio codec, meaning that it compresses audio without throwing away any data. As a result, FLAC files maintain the same level of audio fidelity as the original uncompressed audio. On the other hand, MP3 is a lossy audio codec that sacrifices some audio data during the compression process to reduce file size. This results in reduced audio quality compared to the original uncompressed audio.

However, FLAC files are typically larger than MP3 files due to their lossless nature. Therefore, if you are limited by storage space or need to prioritize file size over audio quality, MP3 might be a better option for you.