This paper will discuss the combination of the new approach of the Spectral Band Replication (SBR) technology with the leading conventional waveform audio coder standarized in MPEG, Advanced Audio Coding (AAC). With this enhanced audio coding scheme, named aacPlus, it is possible to achieve high-quality audio in stereo at bit rates as low as 40 kbit/s, stereo. It is thus especially interesting for applications where highest compression efficiency is desired for the reasons of cost or physical limitations, such as digital broadcasting or mobile applications. An overview on the latest development with respect to the standarization process of aacPlus within MPEG-4 and subjective verification results are also given.
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