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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.

An audio format from Apple that was developed to remove the limitations of AIFF and WAV formats. This is a container that can store sound encoded by various algorithms and track metadata. Its characteristic feature - the format doesn’t have limitations on file size and so this allows one to store infinitely long recordings.