MP3 is typically supported by all music players. Advanced Audio
Coding are mainly supported by Apple devices. Advanced Audio Coding
offer better quality than MP3 at the same bitrate.
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Advanced Audio Coding is a compression & encoding scheme for
Audio formats.
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Advanced Audio Coding
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The PSP can play at least MPEG-1/2 Audio Layer III, MPEG-2/4
Advanced Audio Coding, and possibly others.