In the past five years, the well-known ISO/MPEG standards for compression of high-quality audio have been established. Within the ISO/MPEG characteristically the decoder is rather simple compared to the encoder. Whereas real-time software decoders are already available, real-time software encoders can rarely be found. This paper describes the software-only implementation of an ISO/MPEG Layer III encoder for Pentium PCs running in real-time under Windows and the various applications for this kind of software.
https://www.aes.org/e-lib/browse.cfm?elib=7393
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