There are three types of ACM drivers ¾ codecs, converters, and filters.
For more information on the difference between codecs and converters, see Format Tags and Filter Tags.
ACM drivers provided by Microsoft include codecs that convert the MS-ADPCM, IMA ADPCM, GSM 6.10-compliant, and Truespeech compressed formats to PCM.
The ACM also provides a PCM converter that converts between 8-bit and 16-bit PCM, between mono and stereo, and among various PCM sampling frequencies. This converter is not implemented is a separate installable driver. Instead, it is contained within the ACM’s DLL file, msacm32.dll.