Atrac3+ Plugin (MaiAT3PlusDecoder by ryuukazenomai) is an open source Atrac3+ compatible decoder.
ATRAC3 achieves twice the data compression rate of ATRAC with virtually no loss in sound quality and reduces the size of audio data to 1/10 of the original audio CD source.
In a test conducted by an independent firm, but financed by Sony, it was concluded that ATRAC3plus
at 64 kbit/s is equal in subjective sound quality to an obsolete MP3 encoder at 128 kbit/s.
Performance against modern high quality MP3 encoders was not evaluated.
ATRAC3 is a compression technology based on Sony ATRAC (Adaptive TRansform Acoustic Coding) technology that originated with and is supported by MiniDisc.