Here's just a few from [link|http://www.audiocoding.com/modules/wiki/?page=view/Software+Audio+Players+for+Linux%2FBSD|Software Audio Players for Linux/BSD]
amaroK: Rather new Linux player for the KDE desktop, uses the Xine library or the gstreamer plugins for playback of AAC/MP4 and other audio formats.

bmp: BeepMediaPlayer, a split of XMMS that uses the gtk+2 library. Plays many audio formats via plugins, e.g. AAC/MP4 with a patched XMMS plugin from ciberfred.

GPAC: Osmo4, the multimedia player from the GPAC project, is also available as a Linux port since v0.1.4, being the first MPEG-4 Systems player for this OS. Furthermore it also supports aacPlus streams.

IBM M4Play: Being part of the free IBM Toolkit for MPEG-4, this Java based player can both play AAC and MP4 files, even with video and MPEG-4 Systems content. The toolkit also contains two free authoring tools for MPEG-4, one being a simple file muxer and the other an advanced Systems encoder. Using a Java Virtual Machine (best results with v1.4 or newer), this toolkit runs on any platform.