Convert MP2 to AAC
Is it possible to convert .mp2 audio files to .aac format?
How to convert mp2 to aac file
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Transforming MPEG Layer II Compressed Audio Files directly into Advanced Audio Coding Files (.mp2 to .aac conversion) is possible and should be quite straightforward.
Your best bet is using tools, such as Nero Recode or XRECODE3, since these let you easily import MP2 files and export them in AAC format.
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