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MP4 is an extension defined by MPEG-4 video standard and AAC audio standard. It is a container that supports all kinds of media such as video, audio, subtitles, 2D and 3D graphics. It is possible to open MP4 file with almost any player on Windows but on Mac you should use a plug-in or just convert the file to another format.

Is the most common format for storing audio. Almost any player on any platform can open mp3 files. The audio is compressed with loss of quality, but the loss is negligible for the typical user, and the file size is usually less than that of the original files.