Free Online SPH to AAC Converter
SPH
to
AAC
SPH
SPeech HEader Resources
SPHERE (SPeech HEader Resources) is a file format defined by NIST (National Institute of Standards and Technology) and is used with speech audio. SoX can read these files when they contain μ-law and PCM data. It will ignore any header information that says the data is compressed using shorten compression and will treat the data as either μ-law or PCM. This will allow SoX and the command line shorten program to be run together using pipes to encompasses the data and then pass the result to SoX for processing.
AAC
Advanced Audio Coding
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.
How To Convert SPH to AAC

Step 1: Upload Files
Click the upload button or drag and drop your SPH files into the upload area.

Step 2: Convert File
Click "Convert" and wait for conversion done

Step 3: Download
Download the converted AAC file