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AAC (Advanced Audio Coding) is a lossy audio codec standardized as ISO/IEC 13818-7, designed as the successor to MP3. AAC delivers noticeably better sound quality than MP3 at the same bitrate, particularly at lower bitrates (96-128 kbps) where the difference is most audible. AAC is the default audio format for Apple devices (iTunes, Apple Music, iPhone), YouTube, and many streaming services. It supports up to 48 channels, sample rates up to 96 kHz, and various profiles including LC (Low Complexity), HE-AAC (High Efficiency), and HE-AAC v2. AAC files typically use the .m4a container (MPEG-4 Audio) or .aac extension. The codec is more efficient than MP3 due to improved spectral processing and entropy coding. AAC is also the standard audio codec in MP4 video files.
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