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Advanced Audio Coding
MIME type: audio/aac
AAC is a lossy audio compression format designed as the successor to MP3. It delivers better sound quality than MP3 at the same bitrate and is the default audio format for Apple devices, YouTube, and most streaming platforms.
AAC uses a modified DCT with temporal noise shaping and backward prediction. It supports sample rates from 8 kHz to 96 kHz and up to 48 channels. Common profiles: AAC-LC (Low Complexity, most common), HE-AAC (High Efficiency for low bitrates), and HE-AAC v2.
AAC delivers better audio quality than MP3 at the same bitrate. At 128kbps, AAC sounds roughly equivalent to MP3 at 160kbps. For modern use, AAC is the better choice.