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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.

SDII (Sound Designer II, sometimes seen abbreviated as SD2) is a monophonic/stereophonic audio file format, originally developed by Digidesign for their Macintosh -based recording/editing products. It is the successor to the original monophonic Sound Designer I audio file format.