This tool is used to convert MPEG-1 Audio Layer 3 (mp3) to Advanced Audio Coding (aac).

MP3 is a coding format for digital audio. Originally defined as the third audio format of the MPEG-1 standard, it was retained and further extended—defining additional bit-rates and support for more audio channels.

Advanced Audio Coding 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.