Free Online WAV to M4A Converter

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 lossless-format (and encoding algorithm) for Apple platforms. M4A is widely used in iPod players and as a component in QuickTime media-players. The m4a codecs decoder is found in open sources - this allows third party users to open files in that format.