MainConcept AAC
From Hydrogenaudio Knowledgebase
MainConcept AAC is an AAC encoder that is potentially better than Apple AAC and Nero AAC.
It is only available as commercialware under Mainconcept Reference and the Mainconcept AAC packages for Adobe Creative Suite.
Unique to this encoder in the MainConcept Reference GUI is the ability to change cutoff independently of bitrate. Typical encoders, cutoff is a function of bitrate and cannot be modified directly.
