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AAC-CONVERTER.NETAAC Converter converts more than 30 audio and video files to AAC, MP3, WAV, OGG, AMR, AWB, MP4, M4A, and M4B. You can change encoding parameters of target files such as sample frequency, bit rate, channels, and quality. So it is possible to convert a large size file to a smaller one. And, the software adds or keeps ID3 tag when converting. The software supports to change sound volume as well. AAC Converter supports AAC, OGG, MP3, WAV, AMR, AWB, M4A, M4B, MP4, M4V, WMA, WMV, ASF, OGG, OGA, CDA, FLAC, WV, AC3, AIFF, AIF, AIFC, AFC, APE, MPC, MPP, ADX, SPX, TTA, AU, SND, XM, IT, S3M, MOD, MTM, UMX, and MO3 files. The software also supports batch conversion. You can convert or resample a batch of files at a time. Advanced Audio Coding (AAC) is a standardized, lossy compression and encoding scheme for digital audio. Designed to be the successor of the MP3 format, AAC generally achieves better sound quality than MP3 at many bit rates. Because of its incredible quality at a wide range of data rates and ratification as an industry standard, AAC audio is gaining wide adoption in the marketplace. For example, all of the music sold in the iTunes Music Store uses AAC, for playback on desktop or iPod. AAC has also been adopted by the major standards organizations including the ISO MPEG (MPEG4), 3GPP and 3GPP2, DVB, as well as XM satellite radio.