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It can be combined with any Audio compression codec : the codec transmits the lower frequencies of the spectrum and SBR reconstructs the higher frequencies based on the lower frequencies and transmitted side information.
It is already combined with AAC to create MPEG-4 High Efficiency AAC (HE-AAC), with MP3 to create Mp3PRO and with MPEG-2. It is used in broadcast systems like DRM and XM Satellite Radio.