AAC is an acronym for Advanced Audio Coding. Files that contain the .aac file extension normally hold compressed audio files. The AAC file format has been standardized by ISO and IEC and adheres to the MPEG-2 and MPEG-4 file specifications.
The AAC file format is similar to the MP3 file format, however the AAC files offer improved coding, a simpler filterbank, support for multi-channel audio and a better sound quality. While MP3 files have notable sound distortion due to the compression algorythms that are used by the MP3 file format, the quality of AAC files is almost impossible to differentiate from the original audio source.
AAC files are commonly associated with the Apple iTunes application.
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