How to Fix Audacity AAC Import and Export Failure Issue?
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FFmpeg - Wikipedia
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Audio Transcoding using FFmpeg - Change Audio Codecs using FFmpeg Easily - OTTVerse
Audacity tutorial: Converting to mp3 or AAC and other formats, example: Matthew Smith - epic orchestral synth music for film and game effects; Buanzo's LAME mp3 library
3 Finest AAC Audio Compressors You Can Use on Web & Desktop