What is an AAC File?
An AAC audio file is formatted with the lossy Advanced Audio Coding compression standard. However, the compressed file still maintains the quality which is very much close to the original content. This file format was developed in collaboration between various companies including LG, Sony, Panasonic, Nokia, and NEC. This format provides several performance improvements over the .MP3 format, which is why it is also used as the default format for music by iTunes.
Download AAC Sample Files
You can download .AAC sample files from below that are available in different sizes and audio lenghts.