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AacPlus v2, which has been selected as the standard by MPEG and 3GPP, is an AAC (Advanced Audio Encoder) that combines Coding Technologies' SBR (spectral band replication) and parametric stereo technology. SBR is a unique band extension technology that enables audio codecs to achieve the same sound quality at half the bit rate. Parametric stereo technology further increases the efficiency of the codec for low bit rate stereo signals. SBR and parametric stereo technology can increase the efficiency of any audio codec while being forward and backward compatible. Therefore, aacPlus can achieve 5.1 multi-channel audio stream download at 128Kbps; sound quality comparable to CD at 32Kbps; excellent quality stereo effect at 24Kbps; high-quality audio effects at 16Kbps or lower than 16Kbps. This level of efficiency provides a fundamental foundation for new applications in the mobile and digital broadcast markets.