The Moving Picture Experts Group

Is there any reference software for MPEG-2 AAC?

Standard: 

Yes. There is reference software for both an AAC example encoder and reference decoder. The decoder source is complete and fully compliant and is capable of decoding all three AAC profiles: Main, Low Complexity and Scaleable Sampling Rate. It is a general multi-channel decoder capable of decoding up to 48 audio channels, 15 auxiliary low frequency enhancement channels and 15 data streams. Furthermore, it is quite efficient in that the compiled reference source coder decodes a stereo bitstream in real-time on a 100 MHz Pentinum.

The encoder software is not yet a general multi-channel encoder, and does not yet make use of all AAC coding tools.