Convert dss to aac

What is the difference between .dss and .aac?

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

Description: Digital Speech Standard (DSS) is a proprietary compressed digital audio file format defined by the International Voice Association, a co-operative venture by Olympus, Philips and Grundig. DSS was originally developed in 1994 by Grundig with the University of Nuremberg. In 1997, the digital speech standard was released, which was based on the previous codec. It is commonly used on digital dictation recorders. Modern phycoacoustical codecs that perform nearly as well at only slightly higher bitrates have led to this speech coding standard being less used in modern voice recording equipment.; 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.