HE-AAC（英文：High-Efficiency AAC）「高性能AAC」为有损数据压缩技术，其中包含高端音频编码（AAC）、Spectral Band Replication（SBR）和Parametric Stereo（PS，v2版本才有）。

HE-AAC之另一常见名称aacPlus（aac+），为开发SBR之公司Coding Technologies的注册商标。MPEG组织于2003年五月将aac+纳入ISO／IEC 14496-3（MPEG-4 Part 3）。HE-AAC适合于在低比特率（low bitrates）的应用，如：网络电台、数字电视等，其宣称在48kbps的音质可以比128kbps的MP3还好，主要的竞争对象是同样也用了SBR技术的MP3pro。

Not to be confused with MPEG-4 SLS, which is branded HD-AAC.

High-Efficiency Advanced Audio Coding (HE-AAC) is an audio coding format for lossy data compression of digital audio defined as an MPEG-4 Audio profile in ISO/IEC 14496-3. It is an extension of Low Complexity AAC (AAC LC) optimized for low-bitrate applications such as streaming audio. HE-AAC version 1 profile (HE-AAC v1) uses spectral band replication (SBR) to enhance the compression efficiency in the frequency domain. HE-AAC version 2 profile (HE-AAC v2) couples SBR with Parametric Stereo (PS) to enhance the compression efficiency of stereo signals. It is a standardized and improved version of the AACplus codec.