The goal of the Enhanced Versatile Disc (EVD) standard is to define an advanced high definition disc competing with Digital Versatile Disc (DVD). The EVD standard consists of the physical specification, the file system specification, and the specification for audio/video data and Enhanced(x) Audio Coding (ExAC) technology. EVD is an integrated system similar to DVD. Comprehensive comparisons of EVD and DVD are given in this paper. Their key differences include disc formats, file system structures, data structures, audio/video coding, and other issues. Among them, we emphasize on the logic structure of EVD data and its enhanced audio coding method ExAC. We can draw conclusions through these comparisons that EVD is more the advantageous. The goal of the Enhanced Versatile Disc (EVD) standard is to define an advanced high definition disc competing with Digital Versatile Disc (DVD). The EVD standard consists of the physical specification, the file system specification, and the specification for audio / video data Comprehensive comparisons of EVD and DVD are given in this paper. Their key differences include disc formats, file system structures, data structures, audio / video coding, and other issues. Among them, we emphasize on the logic structure of EVD data and its enhanced audio coding method ExAC. We can draw conclusions through these comparisons that EVD is more the advantageous.