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Understand audio stream formats
The AAC (Advanced Audio Coding) format was chosen as the main file format by Apple in iPods or in its iTunes software. The AAC+ also called HE AAC is an improvement to the AAC audio codec, followed by another version called HE AAC v2.
It is recommended to use the AAC+ rather than the MP3: a 32 kbps AAC+ stream has a slightly lower quality than a 128 kbps MP3 stream and well above a 64 kbps MP3 stream.
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