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Command-line encoder that outputs aacPlus v2 files (ie. Advanced Audio Coding +
Spectral Band Resonation + Parametric Stereo, or AAC + SBR + PS), also known as
HE-AAC+ (High Efficiency AAC+).  Developed by Coding Technologies, based on the
reference code obtained from 3GPP, repackaged to compile on contemporary Linux
by Matteo Croce.

WWW: http://teknoraver.net/software/mp4tools/