That’s true. If ever I have a few extra bucks, I’d like to acquire at least one Mac PC. I’m a big fan of UNIX, and since Mac OS appears to be built on UNIX, it’s gotta be pretty good. 
Tom
There was a one-time administrative fee of roughly $15,000, which is determined by how many copies of the program I’d be selling to users. And then, you had to pay additional for each license. Since I would not be selling, they said they could reduce this fee to a few thousand. But that was still too steep for me. I requested a copy of their license agreement and fee schedule for exact numbers. We’ll see how it looks when it gets here. But it seems that they want their money, and lots of it. J I doubt they’ll be very sympathetic to a one-man development shop (like mine) that wants to use AAC strictly for their own purposes.
Tom
Again, [...], thanks very much. You’ve been most helpful.
I’ve solved the problem for now by writing a program (like a script though it is written in C++) that reads a list of WAVE files from a directory, then simulates an end user by issuing the necessary events and keystrokes to QuickTime Pro to get it to import each file, then export it to MP4. It’s kludgy to be sure; when running it, one sees various QuickTime windows and menus opening and closing as each WAVE file is processed. But hey, it gets the job done, and I won’t have to pay thousands of dollars for an AAC license. :-) This solution should work well until QuickTime has a batch exportation facility, or offers AAC encoding in its API for Windows, without the licensing requirement.
Take care,
Tom Hesley, Tommy’s Tunes Disc Jockey Services