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WAV (stands for Waveform Audio File) is an audio format particular developed to store waveform data. It is one of the most popular extensions for uncompressed and raw audio files.
Users choose this format when they want to save tracks with various sampling rates and bitrates.
The users who want to create WAV files are the ones who prefer high-quality audio tracks and have plenty of hard disk space to store them (as these files are usually large).