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If you have a directory full of MP3 files you would like to convert to AAC MP4, you can batch the process using a simple for loop on the command line:
for /f "tokens=1 delims=." %a in ('dir /b *.mp3 C:\directory\audio_file.mp3') do ffmpeg -i C:\directory\audio_file\%a.mp3 -acodec aac C:\directory\%a.mp4
If no other options are specified, the AAC audio will match the sampling rate of the MP3 input audio.
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