Sonnox Fraunhofer Codec Toolbox - Manual (Page 37)

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HE AAC V2 – Stereo
At all bit rates, the codec operates at 32 kHz – there is no resampling.
iTunes+ (Stereo only)
CBR
Bit rate
(kbps) Codec
Sample rate (kHz) VBR
Bit rate
(kbps) Codec
Sample rate (kHz)
256 44.1
10.3.2 Sample Rate: 44.1 kHz
MP3 – Mono
CBR
Bit rate
(kbps) Codec
Sample rate (kHz) VBR
Bit rate
(kbps) Codec
Sample rate (kHz)
56 32
64 44.1 78 44.1
80 44.1 84 44.1
96 44.1 88 44.1
112 44.1 112 44.1
128 44.1 128 44.1
160 44.1
192 44.1
224 44.1
256 44.1
320 44.1
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