AAC is one of the most efficient perceptual audio coding algorithms. AAC uses a modular approach in encoding providing the flexibility to use different tools depending on the application and complexity requirements. AAC offers different profiles by making use of tools such as TNS, PNS, Mid-Side stereo, Intensity stereo, and frequency domain prediction. TNS (Temporal Noise Shaping) tool minimizes the temporal spread of quantization error for transient signals, PNS (Perceptual Noise Substitution) tool controls quantization resolution by doing noise generation for few bands, and mid-side and intensity stereo tool exploits inter-channel redundancy. AAC-LC is a low complexity version of AAC, and does not support frequency domain prediction tool, it is standardized by MPEG-2 (part 7) and MPEG-4 (part 3). AAC-LC operates on frames of 1024 samples, which are sampled at 8-96 Khz and generates compressed bit-streams having bit-rates from 8 to 576 kbps per channel. AAC-LC is widely used in many audio applications and deployed in portable devices