Convert dsf to aac

What is the difference between .dsf and .aac?

Developer: Sony; Bell Labs, Fraunhofer Institute, Dolby Labs, Sony and Nokia

Description: DSD uses pulse-density modulation encoding - a technology to store audio signals on digital storage media which are used for the SACD. The signal is stored as delta-sigma modulated digital audio, a sequence of single-bit values at a sampling rate of 2.8224 MHz (64 times the CD audio sampling rate of 44.1 kHz, but only at 1⁄32768 of its 16-bit resolution). Noise shaping occurs by use of the 64-times oversampled signal to reduce noise and distortion caused by the inaccuracy of quantization of the audio signal to a single bit. Therefore, it is a topic of discussion whether it is possible to eliminate distortion in one-bit delta-sigma conversion.; Compressed audio file similar to an .MP3 file, but offers several performance improvements; examples include a higher coding efficiency for both stationary and transient signals, a simpler filterbank, and better handling of frequencies above 16 kHz; maintains quality nearly indistinguishable from the original audio source.