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AACPlus from Coding Technologies
http://www.codingtechnologies.com/products/aacPlus.htm
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Coding Technologies has developed the AACPlus. Coding Technologies' aacPlus v1 was standardized by MPEG as MPEG-4 HE AAC, combining AAC and SBR. With the addition of Parametric Stereo, aacPlus v2 is the state-of-the-art low bit rate open standards audio codec. The company offers Software Development Kits (SDK) for various platforms as well as Fixed-point Firmware Reference ANSI-C source code (FFR) packages are available through Coding Technologies and its partners. Coding Technologies also provides custom porting services, training, and development support. See product sheets section of the site for the overviews.
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