WAV (WAVE) files are audio files playable via multimedia playback software such as Windows Media Player and other software available for your operating system. These files contain any sounds such as sound effects, music or spoken words. WAV files are large in size and with the advent of MP3 and MP4 WAV files are becoming less popular and less common. They were created and developed by IBM and Microsoft but unlike MP3 and MP4 the WAV file format does not use a form of lossy compression so file sizes are therefore much bigger and now less popular.
Wav files are the standard digital audio format in Windows. Using the .WAV file extension, 8- or 16-bit samples can be taken at rates of 11,025 Hz, 22,050 Hz and 44,100 Hz. The highest quality being th 16-bit at 44,100 HZ, this highest level is the sampling rate of an audio CD and uses 88KB of storage per second. All general sounds in Windows, such as when you log in, are in the .WAV format. The default content of a WAV file is uncompressed (although they can be used to store compressed formats such as MP3), pulse code modulated (PCM) digital samples derived from the analog source.
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Free Lossless Audio Codec, or FLAC for short, is an audio compression technique. It is a lossless compression type meaning that the compression takes place without data being discarded. FLAC is an open source codec. FLAC is a format that is recommended to those backing up a CD collection because the sound quality will remain high, whereas MP3 compression will result in a deterioration compared to the original.
Using FLAC to compress an audio file to approximately 50% of its original size. The main benefits of a FLAC file in addition to it being lossless is that it can be used for streaming, and decoding is fast, allowing for real time decoding to take place. A FLAC file also contains several data integrity checks in the header file. The metadata associated with the audio has been future proofed also to allow new fields to be defined without impacting existing decoders.