Wait, do you mean software programs that play AAC files, or little portable players that play AAC? Because iPods are Windows-compatible. As far as software is concerned, QuickTime 6 for Windows is AAC compatible so you can just use that. Not as convenient as a regular MP3 application like WinAmp or Windows Media Player, but it should work. And since Apple uses Musicmatch for the iPod, perhaps Musicmatch will soon support AAC (if it doesn't already, I've never used it).
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Otherwise, QT won't recognize it. At least that's what happened when we tried it on my friend's PC. Just FYI and all that...
I googled for one, but I only found megacrap Liquid Audio.
Barto