AAC file converter How to convert AAC file?

What is AAC file?

AAC file extension is a container file format created for storing audio files. Advanced Audio Coding is an audio compression codec that was developed as part of the MPEG 2 standard. The .AAC file format is used by iTunes and various multimedia applications to store AAC-encoded audio files, such as those produced using Apple's proprietary QuickTime media player. AAC files are mostly compressed at a sampling rate of 48kHz, but some implementations may use 44 kHz or even 32 kHz sampling rates. The original MPEG 2 standard allows for a maximum bitrate of 640kbps, but the most common implementations record at 320kbps. This type of file can be opened by most modern audio editors and software that supports the AAC extension, such as iTunes or iTunes combined with Quicktime.

AAC Format details