aac4ds provides DirectShow plug-ins for encoding and decoding of AAC streams. This enables playing M4A files (e.g created by iTunes) with any DirectShow aware player (e.g Windows Media Player). For AAC, use a directshow filter like CoreAAC (make sure downmixing is turned off, unless you want it to be downmixed) or ffdshow (with AAC set to libfaad2 or realaac).
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