ffmpeg – aac do mp3

ffmpeg -i 20140329211327.aac -c:a libmp3lame -ac 2 -b:a 190k out.mp3

More information

-b:a 190k

CBR (Constant Bitrate Mode)

-q:a 2

VBR (Variable Bitrate Mode)

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Refs

• https://trac.ffmpeg.org/wiki/Encode/MP3