AAC (Advanced Audio Coding) is a lossy audio format developed by Dolby and Sony Corporation, AT&T Bell Laboratories, and Fraunhofer IIS. During compression, AAC eliminates unnecessary data, making it smaller and easier to stream or download. Today, Apple devices such as iPhones and iPads are the biggest users of the AAC format.
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FLAC (Free Lossless Audio Codec) is a free lossless digital audio format developed by Xiph.Org. A compressed FLAC file can be reduced by between 50-70% of the original size and decompress back to the original sound data. This file format supports metadata like ID3 tags, cover art, and album title.