Is there a possibility of coding to iTunes AAC using third-party software, i.e. is there any iTunes AAC encoder which can be used in programs like fb2k?

You can download a tool called iTunesEncode from Rarewares, it will enable the encoding of WAV files (along with ripping CDs) to the iTunes AAC format through EAC. I am not sure if it will work with foobar2000 though.

Yeah, it works with foobar. There are instructions in the readme IIRC.

Note tha it uses the iTunes COM interface, so you need iTunes installed and, IIRC, iTunes will pop-up while encoding.

If you have a dual core system, you'll have to set fb2k's system processor affinity to one cpu, as iTunes (and iTunes encode) can't currently handle encoding two files using two separate threads at once.

Thank You very much.
Regards,
Alkslay

Is it normal that the resulting encoded file appears not only in destination directory but also in iTunes folder under the name of temp file (e.g. temp-F56G586I5896...)? I wonder if the file can be directly transcoded without a temporary wav file? I have used recommended settings for fb2k.

I believe there is a switch to remove the copy from the iTunes directory - check the readme.

I'm 99% sure you need to use a temporary wave file.

Synthetic Soul - Thank You for Your help, I have figured it out. There is an option to delete a file in the iTunes directory. As for temporary wav I think it is 100% needed with files not supported by iTunes, but maybe there is an option to avoid temporary file with the supported formats (mp3, aac, wav etc.) directly coding it into AAC since iTunes can do that.