Advantages
- Higher audio quality at lower bit rates (128, 160 kbps)
- Improved compression provides higher-quality results with smaller file sizes
- Support for multichannel audio
- Higher resolution audio, yielding sampling rates up to 96 kHz
- Improved decoding efficiency, requiring less processing power for decode
- Up to 48 channels
Disadvantages
- Not as popular as MP3
- Not compatible with all devices on the market
Components
- MPEG-2 Standard Part 7
- MPEG-4 Standard Part 4
- ACC Low Complexity profile
- Scalable Sampling Rate profile
Development tools
- iTunes
- Nero Free AAC Converter Code