Nero AAC Codec – A Free MPEG-4 Audio Encoder

Command to encode all *.wav files from a specific folder:
for /r “D:\WAV Files\" %F in (*.wav) do neroAacEnc.exe -q 0.4 -lc -if “%F" -of “%~dpnF.mp4″
The encoder will automatically choose which is the appropriate AAC profile to use based on the bit rate level chosen (or what bit rate the -q value you’ve chosen relates to), as follows (this may change over time):
AAC Profile Full name of profile Bit Rate Range
LC-AAC Low Complexity (normal AAC) >= 85 kbps
HE-AAC High Efficiency AAC < 85 kbps
HE-AAC v2 High Efficiency AAC version 2 < 40 kbps
 HE AAC itself can not achieve transparency, so it is not a replacement for LC AAC but rather its extension and should be the audio codec of choice for internet, mobile, and broadcasting arenas.

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