As mobile devices become multi-functional, and converge into a single platform, there is a strong need for a codec that is able to provide consistent quality for speech and music contents. MPEG-D USAC standardization activities started at the 82nd MPEG meeting with a CfP and approved Study on DIS at the 96th MPEG meeting. MPEG-D USAC is converged technology of AMR-WB+ and HE-AAC V2. Specifically, USAC utilizes three core codecs (AAC, ACELP, and TCX) for low frequency regions, SBR for high frequency regions, the MPEG Surround for stereo information, and window transition technology for smoothing transition between various core coder. USAC can provide consistent sound quality for both speech and music contents and can be applied to various applications such as multi-media download to mobile devices, digital radio, mobile TV and audio books.