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Advanced Audio Coding (AAC) is a standardized lossy compression and encoding format widely used in for digital audio. This is in no small part because AAC is the default -- and thus most commonly applied -- format used to compress audio CDs for use with Apple's iPod media players and iTunes software, including music tracks sold through the iTunes Store. The format appears as an .m4a in most cases, though a proprietary version, .m4p, is used to for DRM-restricted media files. AAC is also the standard file format for Sony's Playstation 3 and the default audio codec for the .m4v format that Apple uses for video distributed through iTunes. Apple's Web site provides more information.