I'm looking for an AAC encoder/decoder library that works on Linux and Windows (for a C\C++ app). This is for a commercial product, so libFAAC is not an option. I've looked at the one from Nero and MainConcept, but I'd prefer something with a LGPL license or the like that doesn't require license fees.
You may want to consider android's stagefright, though it will probably take some work to adapt to a general purpose library. It available is under the Apache 2.0 license https://android.googlesource.com/platform/frameworks/base/+/froyo-release/media/libstagefright/codecs
The 3GPP 26.410 AAC reference code is very high quality for reference code though they don't mention any specific licensing terms in their package http://www.3gpp.org/ftp/Specs/html-info/26410.htm
FFmpeg has a very fast LGPL AAC decoder and an experimental LGPL AAC encoder. The decoder is great but the encoder really sucks. http://git.ffmpeg.org/?p=ffmpeg;a=tree;f=libavcodec