Low latency audio coding gains increasing importance among upcoming high quality communication applications like videoconferencing and VoIP. This paper provides a comparison of two low latency audio codecs suitable for these tasks: MPEG 4 ER AAC-LD and ITU-T G722.1 Annex C. Despite their similar coding strategies both codecs show significant differences with respect to the used tools and coding performance. A comparison of the coding tools is provided and the influence on different signal classes is discussed.
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