This is the Software Publisher's description.
Audio Dedupe is an innovative tool that can recognize duplicate audio files even if they are stored in different file formats and are not marked with ID3 tags.
Audio Dedupe will help you to find fast all similar or exact duplicate audio files in a folder and its subfolders. Unlike other duplicate mp3 finders it will actually "listen" to your music and can recognize a song even if it is saved in different file formats. You can specify a percent of audio similarity - about 70% is a good choice. You can also choose fast hash or file size algorithms in order to find exact duplicate mp3 files. When the scan process is finished the program shows you all audio file duplicates in groups and can automatically mark the smaller bitrate, shorter length and/or smaller file size files for deletion (the lower quality ones). With a couple of mouse clicks you can get rid off all duplicate audio files and save valuable disk space. You can also backup your duplicates as the tool can move them also to a specified folder maintaining the directory structure. Supports MP3, MP2, MP1, MPA, WAV, OGG, AIFF, AAC, MP4, FLAC, AC3, WavPack (WV), Musepack (MPC) and Windows Media Audio (WMA) file formats, has an intuitive user interface and is well documented.