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FAAC is a free and open-source LC AAC encoder. Its quality has improved drastically over the last few months and is now a viable alternative to the commercial encoders (although, at least at 128kbps, not as good as the free iTunes encoder).

What is FAAC?

FAAC stands for Freeware Advanced Audio Coder. FAAC is a software to compress audio in the AAC format.

External References

FAAC Wiki at Audiocoding

Source Code Download