AAC is a sound encoded file format developed by Fraunhofer IIS, AT&T, Dolby and Sony. Its name stands for Advanced Audio Coding. The AAC format is an industry standard and was created as an improved alternative to the most common MP3 audio file format. AAC files do have slightly improved features compared to MP3s. Let's say this format provides the opportunity for improved processing of frequencies above 16 kHz. At the same time, the sound quality of AAC files is closer to the original sound source.
Ogg is a relatively young format of modern audio formats, which is consistently among the three most popular and competes worthy with MP3. This format (full name Ogg Audio File) appeared in 2002, was developed by the nonprofit organization Xiph.Org Foundation, is free and free. Ogg files are very convenient for storing data, because they have a high degree of compression. For users, Ogg is attractive precisely for this, as well as high quality sound. It is also attractive because it is an effective alternative to paid audio formats. You can listen to these files in Winamp, AIMP, VLC, XMMS software players.