Из M4R в AAC

M4R is a highly specialized audio file format. This format (full name - iPhone Ringtone File) was developed by Apple's IT giant specifically for the iPhone. This format creates music ringtones for the iPhone. ITunes Ringtone is the main program for opening files with the extension .m4r, and their creation is mainly using Apple iTunes. Formally, M4R files can only be created from songs and other works purchased in the iTunes music store. The size of the created ringtone in the M4R format can be a maximum length of not more than 40 seconds.

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.