A bit nicer for podcasts even though 24 kbps autov Vorbis 5.7 sounds like he-aac m4a at the same bitrate.
* Ultra-low latency (typically from 3 to 9 ms)
* Full audio bandwidth (44.1 kHz and 48 kHz)
* Stereo support
* Packet loss concealment
* Constant bit-rates from 32 kbps to 128 kbps and above
* A fixed-point version of the encoder and decoder
Here is a lossy sample in flac format.