Thank you for the reply...I tried VLC but it didnt work...and I tried GOM player too..it didnt work either....You can use the VLC media player. or the GOM Player both are free ofcourse....
I am personally using the later due to nice user interface & ability to automatically install missing codecs. Here are the links to download these
GOM PLayer (recommended)
And if u want the specific codec search for the "CoreAAC DirectShow Filter". This would do the job.
I hope this helps...