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Advanced Audio Coding (AAC) is an audio coding standard for lossy digital audio compression.It was designed to be the successor of the MP3 format and generally achieves higher sound quality than MP3 at the same bit rate.
It can convert audio to MP3, WMA, WAV, FLAC, AAC, M4A, and OGG, and can prepare files for playback on various portable media players, such as Zune, Coby, SanDisc, Sansa, iRiver, Walkman, Archos, and GoGear. It can convert audio files into M4A and M4R files for iPad, iPhone, and iPod and automatically adds converted files to the iTunes library.
Some audio conversion functions can be performed by software or by specialized hardware. For example, an audio transcoder converts from one compressed audio format to another (e.g., MP3 to AAC) by means of two audio codecs: One for decoding (uncompressing) the source and one for encoding (compressing) the destination file or stream.
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An audio conversion app (also known as an audio converter) transcodes one audio file format into another; for example, from FLAC into MP3. It may allow selection of encoding parameters for each of the output file to optimize its quality and size.
The 'Music' category is merely a guideline on commercialized uses of a particular format, not a technical assessment of its capabilities. For example, MP3 and AAC dominate the personal audio market in terms of market share, though many other formats are comparably well suited to fill this role from a purely technical standpoint.