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It's not quite the same level of audio quality as you would get from MP3 or AAC at higher [throughput] levels, but in a low-bandwidth environment, below 64Kbps, AACplus is more efficient, provides full-frequency response, and performs quite exceptionally well.
An aacPlus audio codec from Coding Technologies, an audio compression technologies provider, is reportedly to be used in Norwegian telecomms group Telenor ASA's mobile music download service.