M2TS is a video format that streams Blu-ray Disc Audio-Video (BDAV). This container is based on MPEG-2 that supports HD (720 and 1024) frames. Sometimes M2TS is used in AVCHD format. It is mainly used to save high definition video and audio in Blu-ray discs.
AAC is an audio file format that works similar to MP3 but compresses more than MP3. It significantly reduces the audio file size without losing the quality. To reduce the file size it uses the MPEG-4 standard to cut off the low frequency sounds that cannot be heard in a human’s ear.
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