Need Decoder for AAC -LC format Audio file

Hi ALL,
I am new to this Codec related work.I would like to know how much time it takes to decode a AAC file. Can Any one let me know where i can download the AAC decoder for windows or Linux.

Thanks and regards,
Jai

Advanced Audio Coding or AAC normally used by Apple on their iTunes. U can dl the decoder from this link.
http://www.inmatrix.com/zplayer/formats/aac.shtml
Scroll further down the line.

Hello Everybody,
I need an documentation for MPEG 2 AAC LC decoder. I am newbie to Audio Field, so please help me out to understand AAC LC decoder


Best Regards
Sri Rama