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The best codec between AAC and WAV depends on your use case.

AAC (Advanced Audio Coding) is a compressed format that provides higher-quality sound than MP3 at similar bit rates. It is widely used for streaming services like Apple Music, YouTube, and Netflix due to its efficiency. AAC files take up less space than uncompressed formats like WAV.

WAV (Waveform Audio File Format) is an uncompressed format developed by Microsoft and IBM. It is capable of storing high-quality audio data, but the files are much larger than compressed alternatives. WAV is suitable for professional audio work, game development, video production, and situations where the highest sound quality is necessary.

In most cases, AAC is the better option when compared to WAV because it offers excellent sound quality while conserving storage space and bandwidth.