Contrary to the MPEG-1 Audio compression schemes, Advanced Audio Coding (AAC) in its MPEG-2 and MPEG-4 avours has no inherent upper limit for the sampling frequency of the input signal. Furthermore, the bitstream format allows to cover a dynamic range far beyond the range provided by 24 bit linear PCM coding. This makes the AAC coder an ideal candidate for representing audio signals with parameters that are usually associated with high resolution audio systems. This paper discusses the application of this highly efficient compression scheme to digital programme material represented with 24 bit and 96 kHz.
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