Free Online AAC to OGG Converter

This format was originally created as an alternative to mp3. The idea was to achieve a small file size with better sound quality. The first versions weren’t quite successful, but with the development of AAC, it became possible to store sound with less loss of quality, and with the same file sizes as that of mp3.

This format is free, which apparently is one of the reasons for its popularity. The used codecs supports variable bit rates (as a default), and .ogg files usually play back easily on all platforms. All things being equal, the sound quality exceeds that of mp3 somewhat.