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HandBrake is an open-source, GPL-licensed, multiplatform, multithreaded video transcoder, available for MacOS X, Linux and Windows
The FAAC project includes the AAC encoder FAAC and decoder FAAD2. It supports several MPEG-4 object types (LC, Main, LTP, HE AAC, PS) and file formats (ADTS AAC, raw AAC, MP4), multichannel and gapless en/decoding as well as MP4 metadata tags. The codecs are compatible with standard-compliant audio applications using one or more of these profiles.