The resulting sound quality is 20 percent better than audio sampled with Windows Media Audio 8 at equivalent data rates.
This codec samples audio at 44.1 or 48 kilohertz (kHz) using 16 bits, similar to the current CD standard, offering CD quality at data rates from 64 to 192 kilobits per second (Kbps).
Windows Media Audio Codecs Windows Media Audio 9