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AU is a file extension for a sound file format belonging to Sun, NeXT and DEC and used in UNIX. The AU file format is also known as the Sparc-audio or u-law fomat. AU files contain three parts: the audio data and text for a header (containing 24 bytes) and an annotation block.

This format was originally created as an alternative to mp3. The idea was to achieve a small file size with better sound quality. The first versions weren’t quite successful, but with the development of AAC, it became possible to store sound with less loss of quality, and with the same file sizes as that of mp3.