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.AAC File Extension

Advanced Audio Coding Compressed Audio File

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Description:
AAC is a lossy audio compression standard intended to be the successor to MP3. AAC uses better compression and achieves a higher sound quality than MP3. AAC was developed with the cooperation of many technology companies, but is best known as the default audio format for Apple's iPod and iPhone.

Free programs to use .AAC files:

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VLC media player 0.9 can open and play file extension .AAC files
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