Advanced Audio Coding ( AAC) is an audio coding standard for lossy digital audio compression. Designed to be the successor of the MP3 format, AAC generally achieves better sound quality than MP3 at the same bit rate. AAC has been standardized by ISO and IEC, as part of the MPEG-2 and MPEG-4 specifications. Bug affects only very low bitrate AAC LC files. Bug is related to HE AAC detection from AAC LC stream. I will fix it asap. I changed the encoder parameter table so that it will choose the highest/best sample rate for low bitrate AAC LC files. 32kbit/s is now 32kHz not 22.05kHz. 32kHz sounds much better than the 22.05kHz. AAC-LC ("Low Complexity") is the most common AAC profile, and virtually every AAC decoder supports AAC-LC. AAC-LC allows mono and stereo, with sample rates from 8khz-96khz, and high bitrates (>300kbps). Jul 16, 2009 · Reviving an old thread here.. I did some extended testing and tried to figure what settings worked out the best for _ME_. I turned my Auzentech Home Theater HD audio card into Entertainment mode, hooked up my Westone UM3X earplugs as those are what I'm using with my iPhone when listing to audiobooks and then I took my Harry Potter and the Deathly Hallows CD number 3, picked a random track and ... e.g. using Apple Music and it's 256 kbps AAC should mean no loss but I'm unsure how higher bitrate stuff like Spotify 328 kbps or the standard Tidal 328 kbps AACs would compare and how much of a bottleneck the AAC codec would be on an iPhone? With aptx-hd now available on both phones and headphones I am wondering how much of a real world ... You would want to go with LC-AAC. HE-AAC should only be used if you plan on encoding at around the 64kbps bitrate range. LC-AAC should be used for 96kbps encoding and above. That is with stereo CD files though. You will be transcoding from lossy sources (DD/DTS are lossy) so that right there limits what kind of help we can give you.