What is a WAV file?
WAV or WAVE is one of the oldest audio compression formats, developed by Microsoft and IBM. It is based on the Resource Interchange File Format (RIFF) technique and is currently used for sampling of audio recordings. The WAV format is supported by almost every major media player out there.
What is an M4A file?
MPEG-4 or M4A is a popular lossy audio file compression format. When you download music from the iTunes Store, your files are stored in the M4A format. You can play M4A files with popular media players like iTunes, VLC, QuickTime, Windows Media Player, and so on.