If you are looking for free AAC codecs, iTunes and FAAC are your best possible choices. If you prefer a small and uncomplicated download and installation and/or use an older Windows version than Win 2000/XP or use Linux, FAAC is the only available open source codec for iPod-compatible *.m4a files with correct tagging.
A summary of the FAAC project can be found on Freshmeat:
<A HREF="http
/freshmeat.net/projects/faac/" target="_new">http
/freshmeat.net/projects/faac/</A>
The homepage provides source code packages of the encoder FAAC and decoder FAAD2:
<A HREF="http
/www.audiocoding.com/modules/mydownloads/" target="_new">http
/www.audiocoding.com/modules/mydownloads/</A>
An user documentation with recommended settings, list of GUI applications using the codec etc. is available in the Knowledge Base:
<A HREF="http
/www.audiocoding.com/modules/wiki/?page=FAAC" target="_new">http
/www.audiocoding.com/modules/wiki/?page=FAAC</A>
A listening test at 128 kbps with some of these AAC codecs can be found here:
<A HREF="http
/www.rjamorim.com/test/aac128v2/results.html" target="_new">http
/www.rjamorim.com/test/aac128v2/results.html</A>
Compiled Windows binaries of the FAAC command line version as well as output plugins for Winamp 2.x/5.x and CoolEdit, CDex and winLAME are available on RareWares:
<A HREF="http
/www.rarewares.org/aac.html" target="_new">http
/www.rarewares.org/aac.html</A>
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ZZee ya, Hans-Jürgen