MPEG audio
From VideoLAN Wiki
MPEG 1 layer 1 and layer 2 audio are more primitive, but more portable versions of the incredibly popular "MP3" (MPEG 1 Layer 3) audio format.
See the MPEG 1 Audio FAQ for details. These are selected in vlc with "acodec=mpga" (for Layer 1) and "acodec=mp2a" (for Layer 2). Also see MP3 Audio page.
More information is on the MPEG page.
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