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'''Transcoding''' is the direct digital-to-digital conversion from one (usually [[lossy]]) [[codec]] to another. It involves decoding/decompressing the original data to a raw intermediate format (i.e. [[Pulse-code modulation|PCM]] for audio or [[YUV]] for video), in a way that mimics standard playback of the lossy content, and then re-encoding this into the target format.
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