From the Readme :
This program allows a direct conversion from AC3/MPA/MP2/MP3/WAV to AAC.
What's new in version 0.5:
The AacMachine is a front-end to DSPguru's BeSweet & Psytel's AacEnc.
The decoding is done with BeSweet, the encoding is done with AacEnc.
- support for MPx/WAV/VOB filetypes
- visual design improvements
Main Categories: Audio
Input Files: AC3, MP2, MP3, VOB, WAV
Output Files: AAC
Windows 95/Windows 98/Windows Me/Windows 2000/Windows XP