Waveform Audio File Format (WAVE, or more commonly known as WAV due to its filename extension)(rarely, Audio for Windows) is Microsoft and IBM audio file format standard for storing an audio bitstream onPCs. It is an application of the Resource Interchange File Format (RIFF)bitstream format method for storing data in "chunks", and thus is also close to the 8SVX and the AIFF format used on Amiga and Macintosh computers, respectively. It is the main format used on Windows systems for raw and typically uncompressed audio. The usual bitstream encoding is the linear pulse-code modulation (LPCM) format.
The AAC file type is primarily associated with 'MPEG-2 Advanced Audio Coding File'. Advanced Audio Coding (AAC) is a standardized, lossy compression and encoding scheme for digital audio. AAC is promoted as the successor to the MP3 format by MP3’s creator, Fraunhofer IIS. AAC’s most noted use is as the default audio format of Apple's iPhone, iPod, iTunes, and the format used for all iTunes Store audio (with extensions for proprietary Digital Rights Management (DRM) where used).