How to convert a WAV to a AAC file?

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File extension	.wav
Category	Audio File
Description	The WAV file is one of the simplest digital audio file formats. It was originally developed back in 1991 for use within Windows 3.1 but today it is the gold standard in studio recording and one of the most popular digital audio formats. As they are stored in an uncompressed format they are enormously versatile and allow for easy editing and manipulation. One minor drawback is that the file sizes can be huge which can make them a little impractical.
Actions	WAV Converter View other audio file formats
Technical Details	A file with the WAV file extension is a Waveform audio file format and is a container that stores data in segments. It was originally developed by Microsoft and IBM and stores uncompressed lossless audio which results in very large file sizes. The format uses containers to store the audio data, track numbers, sample rate and bit rate.
Associated programs	Microsoft Windows Media Player Quicktime VLC
Developed by	Microsoft & IBM
MIME type	audio/wav
Useful links	More information on the WAV format What are WAV and WAVE files and how do I open them?

File extension	.aac
Category	Audio File
Description	AAC is similar to MP3. It essentially cuts out, or compresses, information that the human ear cannot pick up thereby making digital files smaller and more easily managed and therefore quicker to download. AAC is about half the size of MP3 but with better quality. It is at least one tenth the size of CD digital data. Apple are the biggest users of this format and if you have an iPod or iPhone then you will have come across this format as it is iTunes default audio format.
Actions	AAC Converter View other audio file formats
Technical Details	AAC is similar in concept to MP3 but goes further. It too compresses digital audio files but to a bigger degree. It is also part of the MPEG-4 standard, it is most widely used to create small digital audio files. The current variant is specified in ISO/IEC standard 14496-3. Like MP3, AAC is a lossy algorithm. The human hearing system cannot hear quiet sounds in the presence of loud sounds of a similar frequency; for example, a voice conversation cannot be heard while an aeroplane flies low overhead. This is known as auditory masking, this allows the discarding of data with minimal loss of quality.
Associated programs	iTunes Windows Media Player RealPlayer KMPlayer VideoLAN VLC Media Player
Developed by	A combination of Fraunhofer IIS, AT&T Bell Laboratories, Dolby and Sony Corporation
MIME type	audio/aac
Useful links	More detail about the AAC file format How to play AAC files

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