AAC Converter1.0 - Download
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Publisher Description
Now you can convert any of your audio/video files to AAC format easily. AAC Converter supports AAC, WAV, AAC, WMA, FLAC, M4A and AC3. It can also convert video to audio, it supports WMV, MP4, 3GP, MKV, FLV, VOB, MPG, AVI, MOV etc.
You can set the bitrate of the output audio.