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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.

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.