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M4A is a file extension used in compressed MPEG-4 audio files that have a lossy compression algorithm. M4A is pretty much very similar to another popular compressed audio format, but is designed to have better quality in the same or even smaller file size. The M4A format was developed by Apple in 2004 and is based on the QuickTime format. Music available for purchase on iTunes usually uses M4A recordings. Many M4A files are encoded with the Advanced Audio Coding (AAC) lossy codec to reduce file size. Some M4A files may use the Apple Lossless Audio Codec (ALAC) instead. The M4A format provides good compression with high sound quality. Any compatible media player will work to play M4A audio, including Apple iTunes, Windows Media Player, VideoLAN VLC media player, Nullsoft Winamp, Apple QuickTime Player, and others.
FLAC is a codec that compresses a lossless audio file. These files are often used in professional recording studios. However, this format implies some compression of information, so the same song in FLAC format can take up to half less memory than the original CD. And if, for example, you copy music from a CD into this format, it will not differ in any way from the original, regardless of its bit rate or frequency range. The compression ratio and bit rate vary depending on the complexity of the material to be compressed - for example, singing with a guitar lends itself to compression better than recording a symphony orchestra. FLAC is often used to create audio collections and are used for listening on premium equipment.