Everyone should be posting specifics on their audio streams. Stuff like alexsid posted a few posts back is great information so we can compare specifics and attempt to identify the issue so we can adjust (if needed).
Its the format most files are coded to.
You would need to use something that shows the actual details of the audio, like Mediainfo
Frequent short audio dropouts I was experiencing were fixed by switching the Audio settings on my Roku (Settings / Audio) to Audio mode: Stereo and HDMI to PCM-Stereo. This particular TV does not have a sound system or sound bar, just internal speakers.
I'll have to check on other TVs in the house (some have 5.1) to see if they have the audio dropout problem. I don't think they do.
I'm having the same issue too. I'm not an expert on the technical data that programs like Media Info gives but while I was testing the problem I did notice that just loading a file with this issue into Avidemux and simply saving it again without any changes made within the program the problem was corrected and no more drop outs every 15-20 secs. Maybe someone more knowledgeable can figure out what happened during the saving of the video file because the file size changed while doing this.
Hope this is useful information.
I have been expressing these AAC 'pops and clicks' and other problems for months now. It is AAC specific, and occurs by however the Roku devices are decoding AAC streams. If you convert the AAC streams to AC3, the pops and clicks go away. It is still a problem. The Roku hardware/software decoding is introducing these pops and clicks. It is not present in the actual audio streams. It didn't use to do this, but sometime within the past year or so it became a problem. Yay.
I'm also having the same problem: Roku Media Player briefly drops the sound several times a minute. So frustrating!
It does it on lots of files. I'm not super knowledgeable about codecs. If I'm reading VLC Media Player correctly (just used for comparison to Roku Media Player) this one's audio is
A/52 B Audio (aka E-AC3) (eac3)
Channels 3F2M/LFE
Sample rate 48,000 Hz
Bits per sample 32
I have confirmed that two other players do not cause this audio glitching on this file.
Roku--please fix your software!!!
So, Roku 10.5 was announced this morning and available in the coming weeks. This SURELY better be resolved in that update!
I'm not sure when the OS 10 update was downloaded but I've been having the same issue for at least two years. It started on the Roku Ultra in my bedroom. The one in the basement seemed to work fine. Now they're both doing it. It doesn't seem to affect my TCL Roku TV yet. maybe it hasn't taken the download.