AAC decoder development is taken up as an in house development at acmet. Initial tasks are to develop a fully compliant AAC decoder of Low Complexity profile (AAC-LC).

Reference software from MPEG site was modified for making suitable for a 32 bit fixed point processor. The chosen processor is ARM at 40 MHz. Testing was carried out as per MPEG supplied test vectors. AAC-LC decoder is now fully compliant for LC profile. However the code is not optimized yet and takes about 70 MIPs for full 5.1 channel decoding. It is now possible to decode normal stereo channels in real time, using ARM processor.