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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.

Grandstream ring-tone files. Whilst this file format can contain A-Law, μ-law, GSM, G.722, G.723, G.726, G.728, or iLBC encoded audio, SoX supports reading and writing only A-Law and μ-law.