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Originally Posted by Wikipedia
Advanced Audio Coding (AAC) is a standardized, lossy compression and encoding scheme for digital audio. AAC is promoted as the successor to the MP3 format by MP3’s creator, Fraunhofer IIS.
Depending on the encoder used, AAC generally achieves better sound quality than MP3 at the same bitrate, particularly below 192 kbit/s.
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There, for those of you who don't know what AAC is.
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