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"WAV" Definition:
It is not an audio codec. It is the file format. This format was created by Microsoft and IBM, and it has unfortunately become a popular standard. It specifies an arbitrary sampling rate, number of channels and sample size. It also specifies a number of application-specific blocks within the file. It has a plethora of different compression formats.
It is the files with .wav extension. But this files can be converted by different codecs.
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