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OPUS file is an audio file created in the Opus format, a lossy audio format designed for streaming on the Internet. It uses both SILK (used by Skype) and CELT (from Xiph.Org) codecs and supports variable bit rates from 6 kbps to 510 kbps. Opus is a completely open source, royalty-free, highly versatile audio codec. Opus is good for streaming both speech and music over the Internet. The Opus codec is used for Voice over IP (VoIP), video conferencing, in-game chat. The Opus format is supported by various software, including the TeamSpeak VoIP application, the Mozilla Firefox browser, the GStreamer framework, and the VLC media player. The main advantages of OPUS are the high audio quality and good compression achieved through dynamic adaptive streaming.
AAC was originally created as a successor to MP3 with improved audio coding quality. Also AAC is a multi-channel audio coding algorithm that supports streaming. To date, the AAC format has not yet reached mass distribution on audio media, but in a number of parameters it surpasses all types of audio compression existing today. This means you can have files that take up less space but still have the same audio quality as other popular compressed audio formats. The format itself is proprietary and requires the purchase of a license for commercial use. AAC is the preferred audio file format for iTunes and Apple Music, but ACC files can be played on Android and Windows computers. Files encoded with AAC can have the extensions .m4a and .mp4. These formats act as containers for packaging audio streams.