This tool is used to convert Waveform Audio File Format (wav) to Advanced Audio Coding (aac).

Waveform Audio File Format is a Microsoft and IBM audio file format standard for storing an audio bitstream on PCs.

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.