File Formats
There are a number of different types of Audio files. The most common are Wave files (wav) and MPEG Layer-3 files (mp3). There are, however, many other audio file types discussed below. The type is usually determined by the file extension (what comes after the "." in the file name). For example, ".wav", ".mp3" or ".dct".
Sun Oct 3 14:31:23 2010 - permalink -
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http://www.nch.com.au/acm/formats.html