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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.

This is a proprietary format developed by Microsoft. Users have noticed low error resilience: sometimes insignificant damage to the file can cause the file not to play. Besides this, the closed format hampers its proliferation outside of Windows platforms.