QUOTE(senab @ Aug 14 2007, 09:02)

I'm sure it is, but you'd probably need to do a lot of optimizations to the decoder, and the CPU would probably be at the full clock speed for the majority of the time, killing the battery.
I don't think that CPU usage of 80 MHz (of a typical ARM 150-200 MHz) is going to hurt battery that much.
What hurts much more are the patent fees needed to be paid by the hw. vendor in order to support HE-AAC.
http://www.vialicensing.com/licensing/MPEG...ct=MPEG-4HEAACP$0.63 per channel (<100K)
$0.46 per channel (100-500K)
$0.34 per channel (500K-1M)
$0.28 per channel (1M-5M)
If we are talking about a product which is going to ship in e.g. 2 million qty - they'd have to pay almost 70 cents just to be able to decode HE-AAC. Add 10 cents extra for HE-AAC v2, and you end up with 80ct.
This is a big bunch of money - especially in the cut-throat competition to get the prices down, and most OEMs would think twice before adding another 80ct of patent burden to their product.
The first question they'd ask is - how much people ask for it. At the moment, not much - HE-AAC v2 is great, but the demand for it is not that great to force everyone to have it, like MP3.
However, one good thing for HE-AAC (v2) is that 3G phones support it - as portable devices will evolve in the iPhone direction, I am pretty confident that in two-three years most of the DAPs will actually have HE-AAC v2, as they will be highly-usable mobile phones