Conversion of MP3 to AAC in the Compressed Domain
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Overview: This paper proposes an efficient algorithm for conversion of an MP3 stream into Advanced Audio Coding (AAC). The re-encoding based transcoding process may result in degradation of quality and take longer than encoding from a PCM signal. This paper proposes a method to inherit the frame structure and quantization scale from MP3 to AAC. This enables a reduction in the iteration process, which requires the most time in the AAC encoding process, without incurring degradation in quality.

