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 M4R file type is primarily associated with 'iPhone' by Apple Inc.. This is basically a renamed AAC (M4A) file.