A newly developed codec based on a soft data compression ratio of between 2:1 and 3:1. Used in the Dolby Digital Dubber, it is designed specifically to record eight tracks of 20-bit material on removable media, including Iomega Jaz and MO drives. AC-M is said to be optimized for multiple record/replay generations. Initial tests have reported as many as 14 codec processes being possible with no audio degradation.