Convert TXT to AAC

Converting Plain Text Files directly to Advanced Audio Coding Files (.txt to .aac conversion) is absolutely achievable and commonly relates to users seeking for ways to transform text data into audio (speech) formats. It seems, however, that your options are somewhat limited.

Use a text-to-speech software, such as Narrator, as it should allow you to extract text data from TXT files and transform it into AAC format.

Such attempts will, in most cases, require manual final edits, as the resulting data might not be flawless.