WAV files are audio files. Waveform Audio File Format (WAVE, or more commonly known as WAV due to its filename extension “.wav”). WAV file extension is a Microsoft and IBM audio file format standard for storing an audio bit stream on PCs. WAV files being the “first generation format” are quite popular. That is, they can be kept as the uncompressed first digital copy of a file. WAV files are the best quality files and have not gone through any major digital alterations. The major drawback of this type of file is its large size. They are substantially larger in size than the MP3 files. WAV files are the most flexible. Primarily used on PCs, this file format has been accepted as an interchange medium for other platforms such as Mac. WAV files are mostly found on Mac-based computers.