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Fraunhofer FDK AAC is an open-source library for encoding and decoding AAC.

Though open-source, it is not entirely free.
Different open-source communities have different interpretations:

  • Fedora - free
  • Debian - undecided after long discussion, assumed to be non-free
  • GNU Project - technically free, but dangerous

The fdkaac module is based off fdk-aac and used in VLC media player since 2.1.0. It is dual-licenced under LGPL v2.1 and BSD 2-clause.

Source code