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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.

One of the most common audio formats. The format was developed by Microsoft (in collaboration with IBM) and usually stores uncompressed audio data with pulse-code modulation, but it can be used to store sound processed with other audio codecs.